会计信息失真 外文文献译文及原文.docVIP

封面目 录 TOC \o 1-3 \u 1 绪论 PAGEREF _Toc294189760 \h 3 1 Introduction PAGEREF _Toc294189761 \h 4 2 会计信息失真的原因 PAGEREF _Toc294189762 \h 5 2.1 会计法律法规体系的局限性 PAGEREF _Toc294189763 \h 5 2.2 会计工作人员的疏漏 PAGEREF _Toc294189764 \h 5 2.3 职业道德的背离 PAGEREF _Toc294189765 \h 5 2.4 政府监管机制不完善 PAGEREF _Toc294189766 \h 6 2 The reason of the accounting information distortion PAGEREF _Toc294189767 \h 7 2.1 The limitation of accountant laws and regulations system PAGEREF _Toc294189768 \h 7 2.2 The accountancy fault PAGEREF _Toc294189769 \h 7 2.3 Occupational ethics deviating PAGEREF _Toc294189770 \h 8 2.4 The imperfect government mechanism PAGEREF _Toc294189771 \h 8 3 会计信息失真的对策 PAGEREF _Toc294189772 \h 9 3.1 建立标准化的会计准则，加强会计制度的建设 PAGEREF _Toc294189773 \h 9 3.2 建立和完善公司内部监管体系 PAGEREF _Toc294189774 \h 9 3.3 完善会计人员监管体系，加大违规的惩处力度 PAGEREF _Toc294189775 \h 9 3.4 完善职业资格证制度，加大后续教育的力度，提高会计人员的综合素质 PAGEREF _Toc294189776 \h 10 3 The Countermeasure of Accounting Information Distortion PAGEREF _Toc294189777 \h 11 3.1 Standard accounting guide line and strengthen the construction of accounting system PAGEREF _Toc294189778 \h 11 3.2 Establishing and perfecting enterprise internal control system. PAGEREF _Toc294189779 \h 11 3.3 Perfecting accountant supervises system, enhancing punishment. PAGEREF _Toc294189780 \h 12 3.4 Consummating employed qualifications system, enhancing following education, improving the accountant quality comprehensively. PAGEREF _Toc294189781 \h 12 4 结论 PAGEREF _Toc294189782 \h 14 Conclusions PAGEREF _Toc294189783 \h 15 PAGE \* MERGEFORMAT15 摘 要 这些年，会计信息失真已经影响到了社会经济秩序，本文主要分析了我国会计信息失真产生的原因，及其对策。 关键词：会计信息失真 问题 对策 Abstract In recent years, the accounting information distortion has affected social economy order. This article mainly discusses on the causes and countermeasure of accounting information distortion in China. Keywords: Accounting Information, Distortion Causes, Countermeasure 绪论 近些年，会计信息失真的事经常发生，已经影响到了投资者及债权人对公司经营状况的正确判断，导致了全国宏观经济调控和微观经济政策失效