小议会计信息失真的原因及其治理.docVIP

内容摘要 随着我国市场经济的发展和适应经济全球化的要求,会计信息日益成为社会各界关注的热点.会计信息的真实与否,直接影响着国家宏观经济管理政策的制定和市场经济秩序的正常运行.分析会计信息失真的原因,研究行之有效的治理措施,具有非常重要的现实意义. 会计信息失真产生的原因 （一）外部原因 法律监督机制不完备，会计规范体系不完善。 政府管理部门观念和管理上存在错位和缺位。 业务不精，法律意识不强，道德水平不高。 屈从领导的压力，被动做假。 （二）内部原因 1、会计信息生产者与会计信息之间存在一定的利益关系，是会计信息失真的直接的内部原因。 工作中的某些工作内容需要凭会计人员的主观判断来进行，这为会计人员制造虚假会计信息提供了职务上的方便。 计信息生产过程的内部操作性，进一步强化了虚假会计信息产生的内部原因。 会计信息失真的治理措施 加强法制建设。 加强会计队伍建设，尤其是会计职业道德教育。 抓原始凭证，从源头上防止造假。 建立和完善内部控制体系。 健全和完善内部会计管理制度。 关键词：会计　失真　治理Abstract With the development and meeting the needs of economic globalization of the market economy of our country, accounting information becomes the focus that the various circles of society pay close attention to day by day. Whether accounting information is true or not, influence the formulation of the management policy of the national macroeconomy and normal running of the market economy order directly. Analyse the reason accounting information is distorted, study the effectual administration measure, have very important realistic meanings. First, distorted external reason 1 of reason (1 ) to produce of accounting information, legal supervision mechanism is incomplete, the accountant is not perfect when standardizing the system. 2, Government administrative department idea store misplace and omission in while being managerial. 3, Business precise, legal consciousness strong, morals competence high. 4, Submit to the leaders pressure, do false passively. (2) reason 1 that inside, there are certain interests relations between accounting information producers and accounting information, it is the direct inside reason the accounting information is distorted. 2, Some working contents in the work need going on according to accounting personnels subjective judgement, this has offered convenience on the post for the fact that accounting personnel make false accounting information. 3, Count the inside operating of the information production process , has strengthened the inside reason that false accounting inf