会计信息失真的体制性因素分析.doc

会计信息失真的体制性因素分析 - PAGE II - PAGE I 会计信息失真的体制性因素分析 The System Analysis of Accounting Information Distortions 摘要 会计作为市场经济中一个重要的信息系统或管理工具，以其特殊的功能，在调节人们经济关系时往往起着举足轻重的作用。研究会计信息失真问题之所以有价值，其根本前提在于会计信息具有价值。随着会计信息在开放的市场经济中越来越不可或缺，会计信息质量问题也会一直是个常说常新的课题。在现实经济活动中，会计信息失真现象越来越普遍，而且越来越严重，一直困扰着我国的经济秩序，也一直为政府和全社会所关注。因此，当前我国的会计工作秩序亟待解决。本文从解决会计信息失真这一问题出发，从体制性因素角度分析了会计信息失真产生的原因，寻求会计信息失真治理的有效途径。 本文从会计信息的基本概念入手, 进而分别论述会计信息失真对我国国家与企业、经济与社会等方面的严重危害性。然后对产生会计信息失真的体制性因素进行理性分析，主要从经济体制、会计管理体制、审计体制、法律监督等四方面进行了分析论证。在上述分析的基础上，针对会计信息失真的成因，本文认为我国只有采取综合治理的措施，才能从根本上解决会计信息失真的问题。本课题的研究，对于加强会计信息失真的治理，提出了自己的一些观点、措施，同时对治理会计信息失真进行较详细分析，具有较强的实用性和应用性。 关键词：会计信息失真 危害 体制 治理 The System Analysis of Accounting Information Distortions Abstract As an important information system and management implement, accounting plays a crucial role with its special function in modulating all kinds of economic relationships between persons. Accounting information distortion therefore is worth studying, its basic premise lies in the value of accounting information. In the open market economy, the accounting information becomes more and more important so that there are continuously new problems relevant to the quality of accounting information which need to be discussed. In economic activities, the distorted accounting information is more and more serious, more and more general, hindering the order of the socialist market economy, being paid close attention to by government and the whole of society. So the order of accounting work at present is requiring reorganization urgently. This text analyzed the reason of the distorted accounting information in terms of system, finding into the effective way to manage it. This article begins with the basic conception of accounting information. Then it respectively discusses the serious perniciousness distorted accounting information brought to our country and enterprises, economy and social lives and other aspects. It rationally analysis the key factors that affect accounting informati