论会计信息失真的成因与治理对策.docxVIP

论会计信息失真的成因与治理对策 武汉大学：张一峰 摘 要 会计信息失真的现象普遍的存在于会计行业中，变成一种既影响制定相关政策的决策者，同时也不能和成本，利润结合的公司制度保持对称。其纠正成因，主要为激励和约束的机制与成本效益，会计信息不能对称吻合。在针对会计信息失真的成因方面，我们主要采取的方式就是建立相关的约束机制和成熟的会计信息使用群体，对失真的会计信息以及加大监管方式的力度，加大惩处措施，需要出台严格的市场准入和市场淘汰制度，相关的民事政策需要更加的完善。 存在在我国的大型企业和一些上市公司中的曝光的丑闻让会计信息失真逐渐成为一个大问题，并且引起更多的人的关注。这些行为主要包括有：做虚假的数据报告，通过增加虚假的利润达到不可告人的目的。这些都是由于素质不高的会计以及单位领导，企业的体制监督和相关监管法规条例不到位导致的。如果会计的信息，不能够让别人从中看出企业的利润、财务情况、经营的成果和财务的实际情况，就会导致使用会计信息进行运作的人作出错误的决策。会计的工作是企业中财务主要支柱，财务信息的主要整合者，因此会计信息失真是非常重要的问题。本文将通过对会计信息的失真成因和主要信息提供相关的治理对策，希望能提出相应的合适对策，引导会计信息发展进入正轨。 关键词：会计信息失真 会计信息失真成因 虚假数据 治理对策 Abstract The accounting information distortion phenomenon exists in the accounting profession, become a kind of not only affects the policy makers, but also can not profit and cost, combined with the company system to maintain symmetry. The correct cause, mainly for cost benefit mechanism and incentive and restraint, accounting information is not symmetrical. The causes of accounting information distortion, we mainly adopt the way is to establish the restriction mechanism and mature accounting information users, on the distortion of accounting information and increase supervision efforts, increase the punishment measures, the introduction of strict market access system and out of the market needs, the related civil policy needs to be more perfect. There are large enterprises in China and some listing Corporation in the exposure of the scandal has become a big problem of distortion of accounting information, and cause more peoples attention. These include: data report false, by increasing the false profit reached not to be divulged to. This is because the quality is not high and the accounting unit leadership, supervision system of enterprises and relevant regulatory laws and regulations are not in place to. If the accounting information, not to let others see the actual situation of the enterprise profit, financial situation, operating and financial results from the operation, will lead to those who use ac