浅论企业会计信息质量的问题与对策.docVIP

浅论企业会计信息质量的问题与对策 摘要: 会计信息的一个重要的作用就是对一个企业运作时的财务数据进行有效的处理。可以说，会计信息应该是企业生产经营情况的真实写照，是维护经济秩序正常运行的基础。但是，随着新的经济成分的不断出现，随着改革大潮带来的泥沙俱下，腐败的滋生蔓延，会计信息这一本该十分可靠精准地反应企业经营情况的经济信息，出现了失真的现象。而且失真比较普遍。这就极大地干扰了国家正常的经济秩序，削弱了国家财经法纪的权威性。所以，本文拟从会计信息失真问题的理论入手，了解会计质量信息相关概念，同时选取苏净企业作为案例分析其会计失真的原因和问题，指出会计信息失真会造成的严重后果，提出解决会计信息失真的对策和建议。 关键词：苏净企业;会计信息失真;原因;解决措施 The causes and governance of the distortion of accounting Abstract:An important function of accounting information is to effectively deal with the financial data of an enterprise. It can be said that accounting information should be the true portrayal of the production and operation of enterprises, and is the basis for maintaining the normal operation of economic order. However, as the new economic ingredients appear constantly, with the reform tide of mud and sand flow together, spread corruption breeding, this was supposed to be very reliable and accurate accounting information reaction enterprise management situation of economic information, appeared the phenomenon of distortion. And distortion is common. This greatly disturbs the normal economic order of the country and weakens the authority of the national financial and economic law. Therefore, this article, from the theory of accounting information distortion problem, understand the accounting information quality related concepts, and Sue net enterprise as case analysis the reasons of the distortion of accounting and problems, points out that the distortion of accounting information will cause serious consequences, puts forward some countermeasures and Suggestions to solve the accounting information distortion. Key words: su net enterprise; Distortion of accounting information; The reason; The measures 1绪论 近年来,国内、外连续出现了众多的会计造假案件,对企业的发展产生了较大的影响。例如，我国之前出现的银广厦案件,美国的能源老大安然公司利用不正当的手段增加企业的利润案件等等,会计信息失真这一严峻的现象受到了全世界人们的重视。 1.1企业会计信息质量的相关概念界定 1.1.1企业的概念 企业(Small and Medium Enterprises),一般而言都是指那些小型企业。其是与所处行业的大企业相比，具有很大的不同。不仅仅在企业员工的的构成上，在企业的资金构成以及企业规模上都比大