会计信息失真与三大环境因素的关系研究本科学位论文.docVIP

会计信息失真与三大环境因素的关系研究 摘 要 会计信息失真已经成为全社会关注的话题。会计信息是否失真，是评价会计作为一个信息系统的工作质量与可靠程度的重要标准。会计信息失真，是指会计信息的输出与输入不一致产生的信息虚假，即财务报告反映的情况与原始凭证（包括依据原始凭证所作的进一步处理）不符。这种信息失真歪曲了企业的真实状况，为特定利益集团的目的而故意造成的，是人为粉饰的结果。 [关键词]：会计信息失真 环境因素 信息质量 Accounting information distortion and three environment factor relations research The distortion of accounting information has become an issue of concern whole society. Accounting information distortion of accounting is to evaluate whether, as an information system work quality and reliability the important standard. Accounting information distortion of accounting information, refer to the input and output of inconsistent information generated, namely the financial report false circumstance and primitive proof according to primitive proof (including the further processing) discrepant. This information distortion distorted the real condition, for business purposes of specific interest groups, causes intentionally is human whitewashed results. With the deepening development of the market economy and the trend of economic globalization, deepening, public interest with accounting contact more closely than ever before, people to open, true and accurate accounting information has more strong demand. However, in the one in capital market in China and the United States accounting fraud appeared enron, worldcom, and other famous big company for financial fraud and forced to file for bankruptcy in events such as accounting firms, some famous suspected. These events, the impact of the national macro economic decisions and investors, creditors and stakeholders, and the decision accuracy disturbed the fair competition of the market economic order, damaging the country and the fundamental interests of the people, causing the accounting information trust crisis. The distortion of accounting information has become a worldwide problem. Therefore, this article is on the reasons of accounting information distortion of accounting information distortion and influencing th