浅析我国企业会计信息失真的现状及对策.doc

题目：浅析我国企业会计信息失真的 现状及对策 浅析我国企业会计信息失真的现状及对策 ［ ］会计信息是运用会计理论和方法，按照特定的程序归纳、汇集，以反映会计主体 在经济活动过程中的价值运动状况的经济信息，是会计工作的最终产品。在市场经济体制下, 会计信息能反映出企业的经营活动现状，为相关管理提供决策依据。会计信息质量的好坏决 定了社会资源的合理配置与利用效率。真实、可靠的会计信息不仅是企业制定正确的经营决 策，实现可持续发展的基本保证，而且也是W家进行经济预测、制定宏观经济调控措施的重 要依据。本文对我国当前会计信息失真的主要表现进行了分析，在此基础上分析会计信息失 真的危害，从外部环境和内部环境两个角度分析了会计信息失真的原因，并在文章的结尾， 针对性的提出了治理我国企业会计信息失真的对策。 ［关键字］会计信息失真现状对策 Present situation and Countermeasures of accounting information distortion in the enterprises of our country [Abstract] Accounting information is the use of accounting theory and method，according to the specific program are summarized， aggregated to reflect the accounting of the main movement of economic value in the process of economic activity, is the final product of accounting. Market economy， accounting information to reflect the current situation of the business activities and decision-making basis for the relevant management. The quality of accounting information determines the quality of social resources rational allocation and utilization efficiency, true and reliable accounting information is not only to make the right business decisions, the basic guarantee of sustainable development，but also national economic forecasts, the formulation of macroeconomic an important basis for control measures. Of accounting information distortion performance analysis of accounting information distortion hazards on this basis, two angles from the external environment and internal environment analysis of accounting information distortion, and at the end of the article, targeted the governance of accounting information distortion measures. [Key word] accounting information, distortion, current situation, countermeasures 目录 TOC \o 1-5 \h \z 弓丨 W 1 HYPERLINK \l bookmark4 \o Current Document \h 一、 我国企业会计信息失真的现状 1 HYPERLINK \l bookmark5 \o Current Document \h （-）交易失真 1 HYPERLINK \l bookmark6 \o Current Document \h （二） 核算失真 2 HYPERLINK \l bookmark7 \o Current Document \h （三） 会计信息披露失真 3 （四） 市计失真 3 HYPERLINK \l bo