浅谈XX公司会计信息失真.doc

浅谈XX公司会计信息失真 ［ ］会计信息是指会计单位通过财务报表、财务报告或附注等形式向投资者、债权人 或其他信息使用者揭示单位财务状况和经营成果的信息。会计信息是否失真。是评价会计作 为一个信息系统的工作质量与可靠程度的重要标准。在现代经济中，会计信息的失真已成为 我国经济工作屮困扰会计行业的严重问题。本文从XX公司会计信息失真的表现结合会计理 论的相关知识，分析xx公司会计信息失真的原因，揭示会计信息失真存在的危害，提出解决 xx公司会计信息失真的建议与对策，以提高企业经济效益。 ［关键字］会计信息失真危害成因 xx公司 浅谈XX公司会汁信息失W Introduction to XX company accounting information distortion [Abstract] Accounting information refers to the unit through the form of financial statements, financial reports or note to investors, creditors, or other users of the information reveal unit the financial position and operating results of information. Whether the accounting information distortion. Is the job of the evaluation of accounting as an information system quality and reliability of important standard. In the modern economy, accounting information distortion has become a serious problem in accounting industry in our economic work. This article from XX company accounting information distortion performance based on the relevant knowledge of accounting theory, this paper analyzes the reason of the XX company accounting information distortion, and reveals the harm of accounting information distortion exists, put forward suggestion to solve the XX company accounting information distortion and countermeasures, in order to improve enterprise economic benefits [Key word] Accounting information distortion harm The causes of XX company 目录 TOC \o 1-5 \h \z 弓 I W 1 HYPERLINK \l bookmark3 \o Current Document \h 一、 会计信息失真的概述 1 HYPERLINK \l bookmark4 \o Current Document \h （一） 会计信息失真的含义 1 HYPERLINK \l bookmark5 \o Current Document \h （二） 会计信息失真的原因 1 HYPERLINK \l bookmark9 \o Current Document \h （三） 会计信息失真的四种类型 2 HYPERLINK \l bookmark14 \o Current Document \h 二、 XX公司会计信息失真的表现 3 HYPERLINK \l bookmark16 \o Current Document \h （一） XX公司为了取得银行贷款而粉饰财务资料 3 HYPERLINK \l bookmark19 \o Current Document \h （二） XX公司虚增费用，偷逃税费 4 HYPERLINK \l bookmark22 \o Current Document \h （三） XX公司内部控制制度不健全 4 HYPERLINK \l bookmark23 \o Current Document \h （四