民营企业财务信息失真有其独特的形成原因。首先,民营企业受到利益的驱动,为了获取贷款而故意作假,或者通过做假账,以换取更大的利润空间。其次,企业财会人员自身水平有限,造成错算性的财务信息失真,企业提供的财会信息无法让人信服,建账不规范或者不依法建账。提高民营企业诚信,首先要加快产权制度改革,并形成惩戒失信企业的社会信用整体环境;其次加大普法宣传,从政府层面上健全对企业的监管以及处罚制度,并推行会计委派制,从根本上杜绝财务管理混乱、偷税漏税以及虚报经济利益的行为。同时,还要提高财会人员的职业技能,加大会计后续培训力度。 The distortion of financial information in private enterprises has its unique reason. First of all, private-owned enterprises are motivated by profits, deliberately making fake loans for obtaining loans, or making false accounts in exchange for greater profit margins. Second, the enterprise’s financial and accounting staff have limited level of their own, causing misrepresentation of financial information distortion. The financial and accounting information provided by the enterprise can not be convincing, and the account establishment is not standardized or is not established according to law. Improve the integrity of private enterprises, first of all to speed up the reform of property rights and the formation of social dishonesty disciplinary corporate credit environment as a whole; followed by greater legal advocacy, from the government level to improve the supervision of enterprises and the system of punishment, and the implementation of accounting appointments, from the fundamental Put an end to chaos in financial management, tax evasion and false reporting of economic interests. At the same time, but also improve the professional skills of accounting personnel, increase accounting follow-up training.