会计信息失真的成因剖析毕业论文.docVIP

毕业论文 （20_ _届） 会计信息失真的成因剖析 摘 要 本文以浙江省制造业上市公司为例，深入研究浙江省制造业会计信息失真的现状、危害、成因，并对此提出对策。在对新湖中宝和轻纺城近这两家制造业上市公司3年的财务数据进行分析后，发现这两家公司均有会计信息失真的嫌疑，主要运用的手段有两种：第一种是虚增利润，隐藏成本，分摊各期费用的手法，将当期亏损变为盈利，给社会公众以及有关监督部门一种企业繁荣的假象来吸引更多的投资者；第二种是隐瞒利润，使更多的资金流入大股东的口袋里。针对会计信息失真的问题，对此提出了一些对策：第一，强化政府职能；第二，加强监督力度；第三，改善公司治理结构；第四，完善市场经济制度。最后，希望本文能够给浙江在处理会计信息失真问题时提供借鉴意义。 关键词：会计信息失真；盈利能力分析；粉饰报表；非经常损益 Abstract This paper taking Zhejiang province as an example, the listed companiesmanufacturing in-depth study of the accounting information distortion of Zhejiang manufacturing industry status, harm, cause, and put forward countermeasures. For new lake in treasure and textile Chongjin this two manufacturing listed company three years after the financial data analysis, found the two companies are suspected of accounting information distortion, mainly utilizing means has two kinds: the first kind is virtually increased profits, hidden costs, apportion each period of technique, will cost a profit, current losses for the social public and the relevant supervision departments a enterprise prosperous illusion to attract more investors; The second is hide profits, make more money into big shareholders pocket. According to the accounting information distortion problem, puts forward some countermeasures: first, strengthening the government functions; Second, strengthen supervision; Third, improve corporate governance structure; Fourth, perfect market economic system. Finally, we wish togive Zhejiang in handling accounting information distortion provide reference. Keywords: Distortion of Accounting Information; Analysis of Profitability;Whitewash Statements; Nonrecurring Gains and Loss 目 录 1 会计信息失真概述 1 1.1 会计信息的含义 1 1.2 会计信息失真的含义 1 2 浙江省制造业会计信息失真的现状及危害 3 2.1 浙江省制造业会计信息失真的现状 3 2.2 浙江省制造业会计信息失真的危害 3 3 浙江省制造业会计信息失真案例剖析 5 3.1 新湖中宝案例 5 3.2 轻纺城案例 7 4 会计信息失真的成因分析 9 4.1 过分追求自身利益 9 4.2 会计信息失真迫于压力 10 4.3 各个部门的监督不力 10 4.4 内部控制制度缺乏或低效 11 4.5 会计体系不健全 12 4.6 市场经济制度的不完善 12 5会计信息失真的治理对策 13 5.1 强化政府职能 13 5.1.1 转变政府对企业的经济指标考核体系 13 5.