级+陈瑞宁+设计(修改).docVIP

学 号 2020228202 成 绩 本科生学年论文1 题目： 关于会计信息失真地文献综述 院 （系） 经济与管理系 专 业 班 级 会计学一班 学 生 姓 名 陈瑞宁 指导教师（职称） 李小琴（会计师） 提 交 时 间 二〇一二 年 六 月 关于会计信息失真地文献综述 陈瑞宁 （安康学院经济与管理系,陕西安康,725000） 摘 要：近年来会计信息失真问题备受关注,在现实工作中,会计人员总是选择有利于企业地会计方法,甚至采取欺诈地手段向会计信息使用者提供虚假信息,给广大信息使用者地正确决策造成了严重影响.本文就会计信息失真问题地国内外相关研究文献进行了梳理,分别从会计信息失真地概念、会计信息失真地成因及动因、会计信息失真地治理措施进行了比较研究.并对于会计信息失真地原因及对策进行探讨总结,以提出合理解决会计信息失真地对策,降低会计信息失真事件地发生. 关键词：会计信息失真 会计法规 会计管理体制 会计监督体系 The Literature Review on the Accounting Information Distortion Chen Ruining (Economics and Management Department, Ankang University , 725000) Abstract: In recent years, the problem of accounting information distortion of concern, in real work, accounting personnel always chooses to be helpful for enterprise accounting methods, or even fraudulent means to the accounting information users provide false information, to the vast number of users of the information is correct and decision-making caused serious influence. In this paper, the problem of accounting information distortion in the domestic and foreign research literatures, respectively, from the concept of distortion of accounting information, accounting information distortion causes and motivations, the management of accounting information distortion measure undertook comparative study.For the reasons of accounting informationdistortion andCountermeasures Summary, to put forward the reasonable measures to resolve the accounting information distortion, reduce accounting information distortion events. Keywords: Distortion of Accounting Information; Accounting Regulations; Accounting Management System; Accounting Supervision System 会计信息失真,是指会计信息地输出与输入不一致产生地信息虚假,即财务报告反映地情况与原始凭证（包括依据原始凭证所作地进一步处理）不符. [2]G．J．Bologna、R．J．Lindquist＆[J]．T．Wells,The Accountant’S Handbook of Fraud and Commercial Crime[M]．John Wiley＆Sons Inc．1993． [3]Zimbelman, M. F. (1997).‘The Effects of SAS No. 82 on Auditors’ Attention to Frau