会计信息质量失真的原因危害及对策会计.doc

学号： 会计信息质量失真的原因、危害及对策 系 别 财务管理与会计学系 专 业 会计学 班 级 姓 名 指 导 教 师 摘 要 本论文题目是会计信息质量失真的原因、危害及对策。对会计资料不完整、会计人员水平低、单位负责人法律意识淡薄、单位内部控制不健全、会计法律法规不完善等原因，以及影响构建社会主义经济体制、导致国有资产流失、损害投资者各方利益等危害进行了分析，并提出了（对）提高会计人员素质、建立完善的监督机制、加大惩罚力度等方面提出相应的对策，以促进人的（去掉人的）全面的质量管理。会计信息质量的失真，已经成为当前困扰我们的一个严重的社会问题，不仅会导致会计信息的信任危机，影响企业管理着(者)、投资者的决策，甚至混淆资本市场，从而破坏市场经济秩序。综合治理会计信息质量的失真，从转变政府职能，实现政企分开，企业管理，提高业务和会计人员的整体素质，加强职业道德建设，加强会计法规建设，完善的(去掉)内部控制制度，并加强监督和执法。 关键词 ： Abstract With the continuous development of market economy, the quality of accounting information distortion is not only the national interest, national economic order directly damage, hinder the conduct of macroeconomic policy-making, but also exacerbated the credit crisis of the society as a whole. The main content of this paper is the quality of accounting information distortion causes harm and countermeasure. Of the accounting information is incomplete, the low level of accounting personnel, weak legal consciousness of people in charge of the unit, the units internal control is not perfect imperfect reasons accounting laws and regulations, and the impact of building a socialist economic system, resulting in the loss of state assets, damage the interests of the parties to the investors and other hazards conducted a comprehensive analysis, and put forward the corresponding countermeasures to improve the quality of accounting personnel, establish and improve the supervision mechanism, increase the punishment, in order to promote the comprehensive quality management. Quality of accounting information distortion, has become a serious social problem that bothers us, not only lead to a crisis of confidence in accounting information, to affect enterprise management decision-making of investors, and even confuse the capital markets, thereby undermining the order of the market economy. Comprehensiv