从银广夏浅析会计信息失真的成因及对策.docVIP

从银广夏事件浅析会计信息失真的成因及对策 上海大学 东方贱人 PAGE \* MERGEFORMAT III 摘 要 近几年来，我国会计信息失真问题日趋严重，一系列会计造假作弊事件相继曝光，会计信息失真问题一度成为热门话题。企业作为一个具有法人资格的经济实体，企业会计信息是有生命的，而它的生命就是真实性和绝对性。 随着一体化趋势加深，我国目前的经济环境愈发复杂，再加上会计人员素质不高、会计基础工作薄弱、内外部监管不到位等原因，会计信息失真的现象普遍存在。这些问题不但损害了社会公共利益、危机个人前途命运,更是影响了社会主义市场经济的健康发展和市场秩序,必须坚决予以遏制。 本文运用了综合分析法、案例分析法和归纳总结法对会计信息失真进行了初步研究。首先介绍了和会计信息及企业会计信息失真的相关概念和理论；其次以银广夏事件为例进行了简单的分析，最后提出了有关解决会计信息失真问题的方法。 关键字：企业，会计信息失真，原因，对策 From YinGuangXia causes and countermeasures of accounting information distortion Abstract In recent years, Chinas accounting information distortion problem is becoming more and more serious, a series of accounting fraud has been exposed, accounting information distortion has become a hot topic. Enterprise as an economic entity with legal personality, the real is the life of enterprise accounting information. With deepening integration trend, Chinas current economic environment is increasingly complicated, and accounting personnel quality is not high, accounting basic work is weak, internal and external supervision is not in place and other reasons, accounting information distortion phenomenon exists generally. These problems not only harm the public interest, the future and destiny of the individual, but also affect the healthy development of the socialist market economy and the market order. In this paper, we first introduce the related concepts and theory and accounting information and accounting information distortion; secondly to Yinguangxia cases were simple analysis, finally puts forward the method about solving the problem of accounting information distortion. Keywords：Enterprise Accounting Information Distortion Reason Countermeasure 目 录 TOC \o 1-3 \h \z \u 1 绪论 h 1 1.1 选题背景及目的 h 1 1.2 国外研究状况 h 1 1.3 国内研究现状 h 2 1.4 研究方法 h 3 2 会计信息及企业会计信息失真理论概述 h 4 2.1 会计信息的含义和特征 h 4 2.1.1 会计信息的含义 h 4 2.1.2 会计信息的特征 h 4 2.2 会计信息失真的含义和原因 h 5 2.2.1 会计信息失真的含义 h 5 2.2.2 会计信息失真的原因 h 5 2.3 企业会计