会计信息失真的原因及对策研究.docVIP

武汉科技大学专科毕业论文 PAGE PAGE III 摘 要 会计信息必须真实地反映企业的财务状况、经营成果和现金流量情况，这是对会计的基本要求。而我国企业会计信息失真现象却大量存在，对我国市场经济建设与发展的制约效应已经显现，治理我国企业会计信息失真问题刻不容缓. 本文通过了解会计信息失真的背景、目的、意义。揭示了会计信息失真的含义、会计信息失真的现状、会计信息失真的危害、企业会计信息失真的动机及制造虚假会计信息的手法。第二部分对会计信息失真的原因进行了分析，认为既有客观原因也有主观原因。客观原因主要是公司治理结构的缺陷、会计制度和方法存在的缺陷及会计监督体系不完善等原因，也有主观因素会计人员的思想素质、道德素质、文化素质和专业素质的影响。第三部分对我国浙江某公司会计信息失真的现状和监督管理体制的弱点进行了介绍，分析存在问题的原因，得出对我国的启示和借鉴;最后，提出在现实状况下，治理会计信息失真的方法和建议。一是逐步完善会计法规体系、修正会计原则，并具有一定的前瞻性;二是完善会计监督体系，强化内部、社会和政府职能部门的监督;三是建立健全会计职业道德规范体系，提高会计人员的政治、业务、综合素质，并加强管理;四是深化企业制度改革，明晰企业产权，强化经营者监督、激励机制，不断提高会计信息的真实性，促进经济和社会发展。 关键词：会计信息失真、原因、危害、素质、对策、改革、行业 Abstract Accounting information must truly reflect the financial position, operating results and cash flow this is the basic requirement of accounting. Chinas enterprises and accounting information distortion, but a lot . There, on Chinas economic construction and development of market constraints effect has appear, corporate governance of Chinas distortion of accounting information without delay. Through distortion of accounting information to understand the background, purpose, meaning. Reveals the distortion of the meaning of accounting information, accounting information distortion of the status quo, against distortion of accounting information, accounting information distortion of the motives and making a false accounting information practices. The second part of the distortion of accounting information . An analyses of the reasons that there are both objective reasons for subjective reasons. The main reason is the objective of corporate governance structure of the defects, accounting systems and methods of accounting deficiencies and inadequate system of supervision and other reasons, there are subjective factors accounting staff of the ideological quality, and moral qualities, cultural, and professional quality of the impact. The third part of a company in Zhejiang Province on Chinas distortion of the status of accounting information And the weakness of supervision an