论会计信息失真的成因及对策.docVIP

PAGE PAGE 11 论会计信息失真的成因及对策 摘 要 企业会计信息反映企业财务状况，对于企业的健康发展意义重大，对于证券市场而言，会计信息更是重中之重，若会计信息失真影响会非常大，因此针对性地讨论会计信息失真问题具有现实意义。文章从会计信息真实性的角度探讨了会计信息失真问题及其成因，同时也思考了一些治理的对策。会计信息是企业内部的重要资源，会计信息是否真实准确对企业稳定健康发展具有十分大的意义。企业通过对会计信息的运用，不仅能够对自身过去的经营情况进行了解，而且还可以对当前的经营现状进行分析，并制定科学化的经营发展规划。 本文针对会计信息失真的原因进行详细的分析与探究，从引起会计信息失真的法律制度、政府与社会监管、企业运行等层面做出分析，并针对以上原因， 提出了解决对策。会计信息的质量是会计工作的重中之重。会计信息失真影响着国家经济的发展、社会的稳定，导致巨大的市场风险，本文结合一些企业中虚假会计信息的表现、产生原因及所带来的危害进行分析，并提出科学、有效的相应解决方案。 关键词：会计信息失真；成因；对策 On the causes and Countermeasures of accounting information distortion Abstract The accounting information of an enterprise reflects the financial situation of an enterprise, which is of great significance to the healthy development of an enterprise. For the securities market, the accounting information is even more important. If the accounting information is distorted, it will have a great impact. Therefore, it is of practical significance to discuss the problem of accounting information distortion. This paper analyzes the accounting information from the perspective of the authenticity of accounting information, discusses the problem of accounting information distortion and its causes, and also considers some countermeasures. Accounting information is an important resource in an enterprise. Whether the accounting information is true and accurate is of great significance to the stable and healthy development of an enterprise. Through the use of accounting information, enterprises can not only understand their past business situation, but also analyze the current business situation and make scientific business development plan. This paper makes a detailed analysis and exploration of the causes of accounting information distortion from the legal system, government and social supervision, enterprise operation and other aspects, and puts forward solutions to the above reasons. The quality of accounting information is the top priority of accounting work. Accounting information distortion affects the developme