会计信息失真的原因及财务危害.docVIP

会计信息失真的原因及财务危害 摘要 会计信息是会计信息使用者赖以决策的基础，其真实性必定影响会计信息使 用者的决策正确与否，所以会计信息的真实性越來越受到人们的蜇视。会计信息 失真所带来的不良经济后果十分严重，已严重影响到会计信息使用者的利益和市 场经济秩序。本文首先从会计信息失真的含义及表现两方面对会计信息失真进行 了概述。由于会计信息失真的原因是多方面的，以经济学理论为基础，本文从会 计准则和政策、内部会计管理制度、外部监督力度、会计人员素质、企业产权制 度等多角度分析研究会计信息失真的原因。同吋，分析会计信息失真分别给国家 经济决策、社会经济秩序、国冇资产、会计人员及投资者所带来的各种危害。最 后针对如何解决会计信息失真M题从完善会计法规制度、改善会计执业环境、提 高会计人员的综合索质、完善监督体制、加大对违规者的处罚将多角度提出针对 性的治理措施。论文最后将会做出研究分析会计信息失真课题的结论。对于会计 信息失真，我们既不能惊慌失措，也不可以掉以轻心。会计信息失真的治理工作 是一项系统全方位的工程，需要各冇关部门齐抓共管，相互协调。并II,在研究 会计信息失真W题吋，要充分考虑会计行为规范本身的弊端。相关法律规范如何 完善，公司A部和外部监管体制的有效性、会计人员素质的提高以及有效信息需 求主体的培育等一系列至关重要的影响因索。 关键词：会计信息失真财务危害 Reasons of the distortion of accountinginformation and financial damage Abstract The accounting information is the foundation of decision-making of accounting information user, its authenticity must influence and the correctness of the users of accounting information authenticity of accounting information, so more and more attention. The adverse economic consequences of accounting information distortion is very serious, has seriously affected the interests of the users of accounting information and the order of the market economy. The meaning and expression of this paper from the two aspects of the distortion of accounting information distortion of accounting information are outlined. Due to the reasons of accounting information distortion in many aspects, based on the theory of economics, this paper analyses on the causes of the distortion of accounting information from the accounting standards and policies, internal accounting management system, external supervision, the quality of accounting personnel, enterprise property right system perspectives. At the same time, analysis of the distortion of accounting information to various endangering national economic policy, social and economic order, state-owned assets, accountants and investors about the. Finally, in order to solve the problem of accounting information distortion from improving the laws and regulations of accounting syst