当前,会计核算失真问题确实到了非抓不可的地步。但有的同志光是批评会计人员“真帐假做,假帐真做”,“缺乏职业道德”,而没有找出问题的源头并针对源头采取有效措施,这是不够客观的。一、会计核算失真的源头 1、不正之风是导致会计核算失真的源头。近几年来,我国的经济建设取得了有目共睹的成就,但同时出现了令人痛心的腐败现象,如领导者的业绩要闪光,就要把数据做得好看一点;领导的领导要听好听的,就得报喜不报忧,骗上瞒下,于是逢迎阿谀,任人唯亲、请客送礼、假报道等便时有所闻。可见,会计核算失真不是一种孤立的现象。 2、会计与法人的依附关系,是导致会计核算失真的重要原因。随着经营责任制的不断完善,法人代表的权力不断加强,加上 At present, the problem of accounting distortion has indeed reached a point where it is indispensable. However, it is not objective enough for some comrades to criticize accounting personnel for “making real accounts, faking their accounts,” “lacking professional ethics,” and failing to identify the source of the problem and take effective measures at the source. First, the source of accounting distortion 1, unhealthy style is the source of accounting distortion. In recent years, China has made remarkable achievements in its economic construction, but at the same time there have been grievances and corrupting phenomena. For example, if the leader’s performance is flashy, the data should be better-looking; the leaders of the leadership should listen nicely, You have to report good news, cheat on the next, so welcome every imams, crones, treats gifts, false reports, etc. will be heard from time to time. Visible, accounting distortion is not an isolated phenomenon. 2, accounting and corporate attachment, is an important reason for accounting distortion. With the continuous improvement of the management responsibility system, the power of legal representatives has been continuously strengthened