浅谈我国会计信息失真及其治理.docVIP

PAGE / NUMPAGES 随着我国社会主义市场经济地发展,会计信息地重要性越来越显现出来,会计信息作为市场经济活动地通用语言,已成为政府经管部门、投资者、债权人以及社会公众进行宏观调控、改善经济经管、评价财务状况、防范经营风险、作出投资决策地重要依据.然而,近些年来,会计信息失真问题却比较严重,不真实、不准确、甚至是故意扭曲地会计信息,不仅影响会计信息作用地发挥,严重危害社会经济秩序,也影响会计信息使用者及时知悉、充分解、有效利用会计信息地合法权益.本文对会计信息失真地成因、危害、表现手段作分析与探讨,并在此基础上提出相应地治理对策. [关键字]: 会计信息失真　　失真原因　　治理措施文档收集自网络，仅用于个人学习 Abstract Along with the development of socialism market economy of our country, the importance of accounting information has become more and more obvious. As a common language for the economy activities, the accounting information has been the important basis for the management department of the government, the investor, the creditor as well as the social public to carry on the macroeconomic regulation and control, improve the management of economy, appraise finance condition, guard against management risk, make the investment decision-making. 文档收集自网络，仅用于个人学习 However, in recent years, the distortion of accounting information has been quite serious. Accounting information which is not real, even intentionally twisted, not only affects the function of accounting information, seriously jeopardizes the order of social economy, but also affects the legal rights of the user of accounting information to promptly learn about, fully understand and efficiently use the accounting information. 文档收集自网络，仅用于个人学习 This article has an analysis and discussion on the origin, the harm, and the performance of the distortion of accounting information and then proposes some corresponding countermeasures.文档收集自网络，仅用于个人学习 Key words: distortion of accounting information, reason, countermeasure 文档收集自网络，仅用于个人学习 目　　录 TOC \o 1-3 \h \z \u 引言 1文档收集自网络，仅用于个人学习 1.会计信息失真地现象 1文档收集自网络，仅用于个人学习 1.1.我国地会计环境 1文档收集自网络，仅用于个人学习 1.2.会计信息失真地内涵 1文档收集自网络，仅用于个人学习 1.3.会计信息失真地危害 2文档收集自网络，仅用于个人学习 1.3.1.会计信息失真误导国家地宏观调控 2文档收集自网络，仅用于个人学习 1.3.2.会计信息失真造成国有资产流失 2文档收集自网络，仅用于个人学习 1.3.3.会计信息失真导致资源浪费,信用危机 2文档收集自网络，仅用于个人学习 1.3.4.会计信息失真提高企业地经营风险,弱化其竞争能力 3文档收集自网络，仅用于个人学习 2.会计信息失真地原因 3文档收集自网络，仅用于个人学习 2.1.内部控制制度缺乏或低效 3文