会计信息失真原因及对策分析本科毕业论文.docVIP

PAGE 7 本科毕业论文 （20 届） 会计信息失真原因及对策分析 所在学院 专业班级 会计学 学生姓名 指导教师 完成日期 会计信息失真原因及对策分析 摘 要：会计信息是经济信息的基础，是经济决策的主要依据之一，会计信息的真实性直接关系到决策者的决策及其后果，在宏观调控和微观管理中具有非常重要的作用。目前，会计信息失真问题愈来愈严重，已引起社会的普遍关注。会计信息失真，对市场经济秩序和企业规范管理构成了严重威胁，损害了国家和社会公众的利益。因此，解决会计信息失真问题成了会计界，经济界的重大课题。本文首先对会计信息失真的含义及危害性进行阐述，然后针对它的表现分析其产生的原因，最后提出了治理会计信息失真问题的几点对策建议。 关键字：会计信息；失真；原因；对策 The causes of accounting information distortion and countermeasure analysis Abstract: the accounting information is the basis of economic information, is one of the main basis for economic decision-making, the authenticity of accounting information is directly related to the decision-making and its consequences, in macroscopical adjusting control and microcosmic management plays a very important role. At present, the problem of accounting information distortion is increasingly serious, already caused the widespread attention of the society. The distortion of accounting information, on the order of the market economy and enterprise management to pose a serious threat, damaged the national and social public interests. Accordingly, cogent solve the problem of distortion of accounting information as an important economic problem to catch, became a matter of national economic development, social stability of the problem. This paper first on the distortion of accounting information meaning and harm were introduced, then its performance analysis of its causes, and finally put forward the management of accounting information distortion problems suggestions. Keywords: accounting information; distortion; cause; countermeasure 目 录 一、会计信息失真的概念及其危害性…………………………………………………1 （一）会计信息的概念…………………………………………………………………1 （二）会计信息失真的危害……………………………………………………………1 二、会计信息失真的现状………………………………………………………………2 （一）规范性失真……………………………………………………………………2 （二）技术性失真……………………………………………………………………2 （三）违法性失真……………………………………………………………………2 三、会计信息失真的原因…………………………………………………………………3 （一）企业内部原因………………………………………………………………………3 （二）企业外部原因………………………………………………………………………4 四、治理会计信息失真的对策和建议………………………………………………………4 （一）企业内部对