会计信息失的原因及对策.doc

会计信息失真的原因及对策 摘 要 随着经济的快速发展及对外改革开放的程度不断提高，特别是我国加入世界贸易组织后，真实的会计信息对于企业本身，甚至整个国民经济都有着不可估量的作用。会计信息占据了整个信息量的一半以上，因而会计信息的质量直接反映了一个国家或地区经济发展状况。在当前新一轮的经济较量中，只有真实的信息才能使政府做出相应的决策，进行正确的调控，以便使我国经济在全球经济竞争中处于不败之地。本文从不同的侧面分析了会计信息失真的原因及危害，提出了相应的对策，强调应营造诚信环境，完善相关的法律法规，加强会计职业道德教育，加大监管力度，以便更好的促进会计管理的发展。 关键词 会计信息；信息失真；原因；危害；对策  The reasons for distortion of accounting information and countermeasures 【Abstract】: Summary with the rapid development of economy and external increasingly of reform and opening up, especially after Chinas accession to the World Trade Organization, a real accounting information for the enterprise itself, and even have an invaluable role in the national economy as a whole. Occupy more than half of the entire amount of accounting information and accounting information quality directly reflects the economic situation of a country or region. In the new round of economic strength, only factual information in order to enable the Government to make appropriate decisions, for proper regulation in order to make our economy is in an invincible position in the global economic competition. This article from a different side analysis of the causes of accounting information distortion and damage, and the corresponding countermeasures, emphasizes the importance of creating a credibility environment, perfect the relevant laws and regulations, strengthen accounting professional ethics and education, increased supervision, so as to better promote the development of accounting management. 【Key words】 Accounting information in keyword; information distortion; causes harm; countermeasures 目 录 1.会计信息的现状 4 2.会计信息失真的表现形式 4 3.会计信息失真的原因分析 6 3.1环境的影响是会计信息失真的重要原因 6 3.2内部控制监督机构不够完善 6 3.3利益诱惑是会计信息失真的驱动力 7 3.4执法不严，处罚力度不大 7 3.5部分财务人员及职业道德水平不高 8 4.会计信息失真带来的危害 8 4.1使企业决策者和企业投资者决策失误 8 4.2扰乱经济秩序 9 4.3影响了会计人员自身 9 4.4容易造成不良影响，滋生贪污腐败现象 9 4.5假会计信息驱逐真会计信息 9 5.治理会计信息失真的对策 10 5.1营造有利于诚信的社会环境 10 5.1.1净化会计行为环境 10 5.1.2建立健全会计监督机制 10 5.2健全具体会计准则、会计制度 11 5.2.1尽量降低会计准则的不准确性