浅谈我国会计信失真及其治理.doc

摘 要 随着我国社会主义市场经济的发展会计信息的重要性越来越显现出来,会计信息作为市场经济活动的通用语言已成为政府管理部门、投资者、债权人以及社会公众进行宏观调控、改善经济管理、评价财务状况、防范经营风险、做出投资决策的重要依据。然而近些年来会计信息失真问题却比较严重不真实、不准确、甚至是故意扭曲的会计信息不仅影响了会计信息作用的发挥严重危害了社会经济秩序也影响了会计信息使用者及时知悉、充分了解、有效利用会计信息的合法权益。本文对会计信息失真的成因、危害、表现手段作了分析和探讨并在此基础上提出了相应的治理对策[关键字]: 会计信息失真　失真原因　治理措施 Abstract Along with the development of socialism market economy of our country, the importance of accounting information has become more and more obvious. As a common language for the economy activities, the accounting information has been the important basis for the management department of the government, the investor, the creditor as well as the social public to carry on the macroeconomic regulation and control, improve the management of economy, appraise finance condition, guard against management risk, make the investment decision-making. However, in recent years, the distortion of accounting information has been quite serious. Accounting information which is not real, even intentionally twisted, not only affects the function of accounting information, seriously jeopardizes the order of social economy, but also affects the legal rights of the user of accounting information to promptly learn about, fully understand and efficiently use the accounting information. This article has an analysis and discussion on the origin, the harm, and the performance of the distortion of accounting information and then proposes some corresponding countermeasures. Key words: distortion of accounting information, reason, countermeasure 目录 引言 1 1.会计信息失真的现象 1 1.1.我国的会计环境 1 1.2.会计信息失真的内涵 1 1.3.会计信息失真的危害 2 1.3.1.会计信息失真误导国家的宏观调控 2 1.3.2.会计信息失真造成国有资产流失 2 1.3.3.会计信息失真导致资源浪费，信用危机 2 1.3.4.会计信息失真提高了企业的经营风险，弱化了其竞争能力 3 2.会计信息失真的原因 3 2.1.内部控制制度缺乏或低效 3 3 2.1.2.会计人员职业道德修养有待提高 3 2.1.3.源头上造假 3 2.2.所有权与经营权分离 4 2.3.会计准则以及会计制度在理论上的要求与会计实务不协调 5 2.4.激励与约束机制不对称 5 2.5.社会监督不力 6 2.6.企业绩效评价体系尚不完善 6 2.7.对造假者处罚不力 7 2.8.我国证券市场尚不成熟 7 3．会计信息失真的具体表现 7 3.1.利用会计信息失真来操纵利润 8 8 3.1.2.利用关联交易来造假 9 3.1.3.利用“利润截期”来造假 9 3.2.利用会计信息失真来调节