论会计信失真的成因及对策毕业论文.doc

高等教育自学考试 毕 业 论 文 论会计信息失真的成因及对策 办学单位： 华南理工大学 班 级： 会计电算化2011级本科 学 生： 指导教师： 提交日期： 2013 年 8 月 25 日 中文摘要 近年来，随着社会主义市场经济的发展，会计信息制度正朝着规范化，制度化的方向去发展，然而主要有，会计人员及领导的素质不高监督和执法力度不够本文在我国会计信息失真原因的基础上，提出了相应的对策，力求使会计信息走向真实的轨道会计信息失真监督力度 会计人员素质Abstract In recent years, With the development of socialist market economy, the system of accountant information is growing in the trend of standardization and system. But the phenomenon of information distortion is very normal. The reason of that has many sides, mainly doing the ostensible report, achieving via increasing the profit inveracity, quality low in the accountant and leaders, not enough in the supervision and execution on the system of enterprise and so on. Whereas, the treatment of the information distortion must improve the operation quality and professional morality of the accountant, execute the law strictly, and widely supervise and strongly execute, and enhance the administration to the inner system. As long as resolving these fields, the information distortion can be cured thoroughly. This passage provide some relate strategy based on the analyzing the reason of information distortion, in order to make the account information go to the real track. Key words information distortion of account increase the profit inveracity strong supervision quality of accountant 目录 1 引言 ………………………………………………………………………………………………………1 1.1会计信息的作用 …………………………………………………………………………………… 1 1.2 会计信息失真的种类 ………………………………………………………………………………1 1.3会计信息失真的主要表现 ……………………………………………………………………………2 2 会计信息失真的危害 ………………………………………………………………………………… 4 2.1引发会计信息信任危机 ………………………………………………………………………………4 2.2 假会计信息驱逐真会计信息 ………………………………………………………………… 4 3会计信息失真的成因分析 ………………………………………………………………………… 6 3.1 外部环境 ……………………………………………………………………………………………6 3.2内部因素 ………………………………………………………………………………………………6 4 会计信息失真的治理对策 ………………………………………………………………………8 4.1 严格执法，提高执法人员素质 …………………………………………………………