论会计信资料文档息失真跟对策.docVIP

云南机电职业技术学院 毕业论文 题目：试论会计信息失真及对策 学校：云南机电职业技术学院 班级：会计11432班 学号：1143245 姓名：夏芳 指导教师： 摘要 目前，我国的会计信息失真问题依然很严重，对公司企业的经济秩序均有影响，对市场经济秩序构成严重威胁，损害了国家和公众的利益，近年来，随着社会主义市场经济的发展，会计信息制度正朝着规范化，制度化的方向去发展，然而,随着我国一些大型企业和上市公司的会计造假和舞弊丑闻先后曝光，主要有做出虚假报告，通过虚增利润来达到目的，会计人员及单位领导的素质不高，对企业体制的监督和执法的力度不够人们开始怀疑会计信息的真实性，普遍成为了群众的焦点，会计信息的真实可靠是会计工作的生命线。 会计信息失真有两种情况，及合法会计信息失真和非法会计信息失真的定义。并对各自形成的原因进行分析探讨，然后在基础上捕捉看法和建议，期望随着经济发展和社会对比问题重化，使其能得到圆满解决。 关键词：会计信息失真、危害、原因、对策 Abstract At present,?the distortion of accounting?information of our country is still very serious ,economic order?has?effect on?corporate,?pose a serious threat to?the order of the market economy,?damage to the national and public interests,?in recent years,?with the development of socialist market economy,?the accounting information?system?is moving towards standardization,?institutionalization of the direction of development, however,?along with a number of?large enterprises and?listing Corporation accounting?fraud and fraud scandal?has?exposed,?mainly?make?a false report,?through inflated?profits?to achieve the objective,?accounting personnel and?unit leadership?quality is not high,?to?the enterprise system of?supervision?and?law enforcement?is not enough?people begin?to doubt the authenticity of?accounting information,?generally become?the?focus of the masses,?the true and reliable accounting information?is the lifeblood of accounting. Accounting?information distortion?is of two kinds,?and?legitimate accounting information distortion?and illegal?definition of accounting information distortion.?And the?reasons for their?formation?are analyzed and discussed, and then?capture the?opinions and suggestions on the?basis of expectations,?along with the economic development and social?comparison in?heavy,?so that it can?be resolved. 目录 前言 一、绪论 1.1会计信息信息的概念………………………… 1.2会计信息失真的概念…………………………………… 二、会计失真的表现……………………………………………… 2.1舞弊性会计信息失真…………………………………… 2.1.6会计报表编制失真…………………………………… 2.1.5往来款项失真…………………………………………………… 2.1.4税金核算失真………………………………………… 2.1.3对外