【正文】 信息質(zhì)量。 四 、 解決會計信息失真的對策 7 會計秩序混亂，會計信息失真如果長期存在，對經(jīng)濟發(fā)展將造成嚴重后果，可能導(dǎo)致嚴重的“泡沫”經(jīng)濟：威脅企業(yè)的生存，阻礙市場經(jīng)濟的發(fā)展，還可能造成國有資產(chǎn)的流失，滋生腐敗現(xiàn)象，因此整頓好會計秩序，提高會計信息已成當務(wù)之急。首先，我們必須認識到市場經(jīng)濟是信用經(jīng)濟。再次，要加強道德守信宣傳，讓人們意識到會計誠信的重要性及會計失信帶來的危害性，形成有益于社會支持、領(lǐng)導(dǎo)參與的氛圍。關(guān)鍵是強化政府的監(jiān)督職能，弱化直接管理職能。 （ 二）完善 法律 法規(guī)制度 體系 完善會計準則和會計制度，壓縮財務(wù)報告粉飾的空間，可以適當增加財務(wù)報表附注，鼓勵企業(yè)披露非財務(wù)信息，進一步完善與嚴格規(guī)范關(guān)聯(lián)交易的披露，加快制度和出臺新的具體會計準則，針對我國特別是上市公司容易出問題的準則加以規(guī)范。任何人若想通過違反制度來得到什么好處，則必將從別的方面受到更 大懲罰，從而是得不償失的。另外會計信息是企業(yè)的領(lǐng)導(dǎo)做出決策的重要依據(jù)，會計信息質(zhì)量的優(yōu)劣將直接影響著決策的正確性。 （ 四 ） 提高會計從業(yè)人員業(yè)務(wù)素質(zhì)和職業(yè)道德水平 當今 是知識經(jīng)濟的時代，人事管理活動中最能動的因素，治理會計信息失真關(guān)鍵是人。 ，通過會計論壇等方式相互探討會計知識，交流會計經(jīng)驗和集思廣益，達到共同進步的目的。會計從業(yè)資格證書是會計人員從事會計工作的“準入證”，是證明能夠從事會計工作的唯一合法憑證。 。采取國家統(tǒng)一規(guī)定的財務(wù)軟件，使會計信息的收集、加工、處理和生成達到統(tǒng)一的規(guī)定要求，克服因手工操作出現(xiàn)的失誤 ，還可以大大提高會計信息的傳遞速度，方便使用者及時了解會計信息，還可以提高會計人員的工作效率問題，為企業(yè)做出更大的貢獻。 二是加快建立企業(yè)、中介機構(gòu)和個人的信用檔案，借鑒國外的做法，對違反誠信的單位和個人要記錄在案，并利于公民隨時查詢，從而增強單位及個人的誠信意識，同時 使得有違反誠信行為者付出應(yīng)有的代價并得到法律的制裁。 “經(jīng)濟越發(fā)展，會計越重要” 。 參考文獻 ，關(guān)于會計真實性的思考，《中國市場》， 2021 年 35 期。 10 5． 黃輝，數(shù)據(jù)挖掘技術(shù)在虛假財務(wù)報 表識別中的應(yīng)用研究 ,財會通訊綜合版， 2021 年第 2 期 。 9． 郭云 ， 會計虛假信息的危害及治理措施 [J].財務(wù)研究 .2021，（ 22） 。 致謝 函授學習生活即將結(jié)束，在這兩年多的時間里，無論是學習還是生活我的收獲都很大。 ll wait in the line for one hour to get a ticket, and another two hours at the site, to only see a tiny bit of the place due to the crowds. Last year, 428 million tourists traveled in China over the weeklong holiday in October. Traveling during this period is a matter that needs thorough preparation. If you are short on time to plan the uping Golden Week it may not be a bad idea to avoid some of the most crowded places for now. There is always a place so fascinating that everyone yearns for. Arxan is a place like this. The beauty of Arxan is everlasting regardless of the changing of four seasons. Bestowed by nature, its spectacular seasonal landscape and mountains are just beyond word. Arxan is a crucial destination for the remended travelling route, China Inner Mongolia Arxan — Hailar — Manzhouli. It is also the joint of the four prairies across the SinoMongolian border, where people gravitate towards the exotic atmosphere mixed with Chinese, Russian, and Mongolia elements. As a historic site for the Yitian Battle, Arxan still embodies the spirit of Genghis Khan. Walking into Arxan, you will be amazed by a kaleidoscope of geous colors all the year round the Spring azaleas blooming red in the snow, the Summer sea wavering blue in the breeze, the Autumn leaves painted in yellow covering volcanic traces, and the Winter woods shining white on the vast alpine snowscape. Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region. Its full name Haren Arxan means hot holy water in the Mongolian language. Arxan is a tourism city in the northern frontier with a blend of large forest, grand prairies, vast snowfield, heaven lake cluster, thermium, as well as volcanic cluster. It is a rare and unique ecotourism base filled with healthy sunshine, clean air and unspoiled green. Nestled close to the country39。 Festival. In this day, girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills. If the needle floats on top of the water instead of sinking, it proves the girl is a skilled embroiders. Single women also pray for finding a good husband in the future. And the newly married women pray to bee pregnant quickly. Tradition transformed The love story of Niulang and Zhinu, and the Qixi Festival have been handed down for generations. Yet these ancient traditions and customs are slowly dying out. Many modern Chinese, particularly youngsters, seem to know more about St Valentine3