会计信息失真因素分析.docxVIP

四川大学锦城学院 本科生毕业论文（设计） 题 目 会计信息失真因素分析 学 院 财务会计系 专 业 ACCA 学牛姓名 李林涛 学 号 100450331 年级 2010级 指导教师 黄海珍 教务部制表 二0—四年 月 EI 会计信息失真因素分析 专业：AC3 学生：李林涛 指导老师：黄海珍 摘要 信息是当代社会重要的战略资源之一，企业决策,个人投资以及国家宏观调控都在很 大程度上依赖于会计信息。会计信息是经过加工处理的会计数据,能反映出企业经营环境 以及生产经营成果的客观真实情况,真实的会计信息是信息使用者做出科学合理决策的基 本前提和条件。但是随着市场经济的不断发展,社会上各种消极因素和不良风气在会计领 域里渗透，使我国会计信息失真问题越来越普遍,严重影响了正常的经济社会秩序,给个 人，企事业单位，社会和国家都造成了很大的危害。本文先从会计信息失真相关基本理论, 失真现状以及危害为切入口进行了阐述,再进而具体分析了造成会计信息失真的有关影响 因素，最后针对列出的影响因素提出了一些具体可行的预防应对措施,以求更好的管理监 督会计信息。 关键词：会计信息失真现状影响因素对策 The Influential Factors Of Accounting Information Distortion Analysis Major: ACCA Student: Li Lintao Supervisor: Huang Haizheng Abstract As one of the most crucial strategic resources, information, especially accounting information, helps with business decisions, personal investment and national macro-control to a large exten匚 Accounting information, technically processed accounting data, can reflect objectively realistic situations of business environment as well as results of production and operation. Moreover, real accounting information forms the basic prerequis让e and condition of making scientifically reasonable strategies for information users. However with the constantly developing market economy, negative factors and unhealthy practices on society penetrates in accounting realm, leading to the common accounting information distortion and seriously jeopardizing normal economic and social order and harming enterprises, society and even our country. This article starts with stating basic theories of accounting information distortion, current status and disadvantages. Then it specifically analyzes related influential factors causing distortions, and finally presents concrete and doable precautions against those influential factors for better management and supervision of accounting information. Key words: accounting information distortion current status influential factors countermeasures 目录 TOC \o 1-5 \h \z \o Current Document 1、 绪论 1 \o Current Document 1.1研究背景 1