《会计信息失真问题研究》-毕业论文（设计）.docVIP

安徽财经大学继续教育学院 函授（夜大）本科毕业论文 论文题目：会计信息失真问题研究 专　　业：会计学 学　　号：1217111001 姓　　名： 二〇一四年三月十八日 PAGE \* MERGEFORMAT I 会计信息失真问题研究 【内容摘要】会计信息存在于任何一家企业，是“会计”的重要组成部分，他的存在以及质量的要求对一个企业来说是至关重要的。可以这么说，如果一个企业拥有最佳的会计信息，那么这个企业的成功也不会远了。研究一个企业的会计信息，有助于企业管理者清楚的了解企业的现状，以便做出正确的经济决策，引导企业向正确的方向发展；同时也有助于企业外部的投资者参考，以便做出正确的投资决策。会计信息非常重要，此篇论文主要介绍了会计信息的含义，会计信息的特点。会计信息最主要的问题就是会计信息失真，本文也详细介绍的会计信息失真的含义，特点，形成原因，并且借用蓝田公司的案例分析了会计信息失真所带来的危害，从而揭示了会计信息质量问题在一个企业运行中的重要作用，最后整理出了一些关于有效治理会计信息失真的几条建议，给企业所有者、外部投资者以及债权人一些关于重视会计信息的提示。 【关键词】会计信息；失真；治理；蓝田公司 【英文摘要】Accounting information exists in any enterprise, the accounting is an important part of his existence and quality requirements of an enterprise is of vital importance. Can say, if a company has the best of accounting information, so that the success of an enterprise is not far away. The study of one enterprise accounting information, help enterprise management with a clear understanding of the status, in order to make the right decisions, guide enterprises to economic development in the right direction, Also help enterprise external investment with reference to make the right investment decisions. Accounting informat0ion is very important, this paper mainly introduces the meaning of accounting information, and the characteristics of accounting information. Accounting information is the main problem is the distortion of accounting information, this paper also introduced the meaning of the accounting information distortion, characteristics, formation, and the company borrowed lantian case analysis the accounting information distortion, and the harm which reveals the accounting information quality problems in an enterprise operation, the importance of finally summarizes some about the effective management of accounting information distortion, several Suggestions for enterprise owners, investors and creditors external accounting information about some attention. 【Key words】 Accounting information, distortion, governance, Lam Company 目录 内容摘要 英文摘要 引言……………………………