我国财务信息失真的原因及对策详解.doc

桂林电子科技大学 毕业论文 题 目: 我国财务信息失真的原因及对策 院 （系）：继续教育学院 年 级: 学 号: 姓 名: 农萧桦 专 业: 财务管理 指导老师: 朱霞 二零一四年七月 摘 要 随着经济发展，财务信息的重要性越来越突出。本文以财务信息使用者为起点，将财务信息视作一种特殊的信息产品，根据工作实践中遇到的一些案例和借阅参考当前相关的资料文献，分析总结了现有财务信息的质量问题及其原因，试图通过建立财务信息失真防范机制和改进会计报表的几点设想，以期尽可能地为使用者提供更加适用的财务信息。 本文认为，防治财务信息失真一方面是建立健全财务信息质量保证机制；另一方面是对现行会计报表体系的改进。从会计报表使用者的需求出发，兼顾成本效益原则，作出大胆设想。而对由于经济发展，环境变化出现的新的更复杂的经济业务，提出一些尝试性的对策建议，如大众传播报告模式，可持续发展目标下的财务信息披露模式。 关键词：财务信息；披露；失真；对策 Abstract Accounting information takes on growing importance along with economic development．Treating accounting information as a special information product，this thesis，which expounds from the standpoint of users of accounting information，examines existing quality problems of accounting information and the causes with reference to some cases in practical work and relevant existing material and literature．It sets out tentative ideas on establishing a mechanism for preventing distortion of accounting information and improving accounting statements to provide the USerS with more applicable accounting information as much as possible． In this paper，it is argued that prevention of such distortion，on the one hand，involves seRing up and improving mechanisms for safeguarding the quality of accounting information；and，on the other hand，it involves improving the existing accounting reporting system．The author puts forward bold proposals in light of the needs of users of accounting statements，paying attention to the cost—benefit principle．Furthermore，some tentative models are presented for the new，more complex economic businesses arising from economic development and environmental changes，such as the model of mass communication reporting and the model of accounting information disclosure under the goal ofsustainable development． Keywords: Accounting Information; Disclosure; Distortion; Countermeasures 目 录 引 言 1 1 财务信息失真及财务信息失真的表现 2 1.1 财务信息质量