关于解决我国会计信息失真的相关对策.docVIP

摘　要 近些年来，随着我国经济的发展，经济体制逐步健全完善，与此同时伴随着投资者、政府以及社会各界对信息公开透明化要求的提高，信息提供者如何能够合理的公开其自身相关的财务信息也成为了一个焦点问题。 但是由于经济发展迅速，其相关配套设施未能跟上经济发展的步伐，致使我国会计信息在编制过程中存在着失真的问题。 本报告认为我国会计信息失真的成因主要有四方面：有关会计相关法律、法规、以及会计准则的不健全；行业相关监督的失效；各方利益的驱使；会计从业人员的自身素质，从以上四点可总结出影响我国会计信息失真的原因又可分为两大部分即外部监督和内部控制。其中我认为各方利益的驱使是我国会计信息失真的最主要的原因，正是为了满足各方经济利益的需求，相关会计人员在各方的压力下编制相关虚假的会计信息，造成了会计信息失真。本课题也将会运用文献分析法、观察法两大研究方法，对会计信息失真造成的影响一一进行分析研究，并针对其产生的原因研究总结相关对策。 关键词：Abstract In recent years, with the development of our countrys economy, the economic system gradually improve, at the same time accompanied by investors, governments, and the social from all walks of life to the improvement of information disclosure transparency, How can reasonable information providers to open its own relevant financial information has also become a focus problem. But as the economy has developed rapidly, and its related facilities failed to keep up with the pace of economic development. Eventually lead to accounting information distortion in our country. This report argues that the cause of accounting information distortion in our country mainly has four aspects: (1) Unsound accounting-related laws, regulations, and accounting standards; (2) The failure of relevant industry supervision; (3) The needs of the various stakeholders; (4) Legal awareness of accounting practitioners. So the reason accounting information distortion can be divided into two parts. Namely, external supervision and internal control. I think that the needs of the various stakeholders is the main reason of accounting information distortion in our country. In order to meet the needs of the economic interests of the parties. Accounting Staffing false accounting information. This paper will use literature method, observation method, two research methods . Analyses the reasons of the distortion of accounting information. And summarizes the related countermeasures. Key words : The accounting information ; Accounting rules ; Audit supervision ; Counter