我国会计信息失真的表现及对策.docVIP

四川大学锦江学院毕业论文（设计） PAGE 12 我国会计信息失真的表现及对策 会计学 学生： 指导老师： 【摘要】随着中国科学的进步和经济技术的发展，中国经济的发展进入了一个新的发展阶段。在世界经济中，企业会计信息失真的问题逐渐突出。在我国企业界中亦如此。所以，关注并合理解决这类问题已成为了我国的重要任务。我国政府便加强了对企业会计信息失真方面的关注。要想改善会计信息失真问题，首先是要对企业内部管理和会计进行合理的规范，完善我国会计信息制度无疑是进行规范的途径。 我国会计信息失真不仅可以影响企业会计制度的质量、影响企业的实际操作，还可以影响企业是否能适应外部环境。 由于受到传统行为的影响和个体利益的驱动,当前一些企业会计信息失真现象比较严重,为此,很有必要对企业会计信息失真的危害、成因及治理对策进行深入的研究。 本文力求在借鉴前人观点的基础上提出自己的见解，对会计信息失真的成因及对策进行探讨。本文分为导论、我国会计信息失真表现的概述、我国会计信息失真问题的对策研究等三部分构成，共分为五个章节。逐步从国内外研究状况及流派、我国现行企业会计信息制度、当今会计信息失真的问题及对策等几方面进行分析与论述。 【关键词】会计信息 失真 对策 Features and Countermeasures of Chinas accounting information distortion 【Abstract】With the development and progress of science and technology Chinese economic development, Chinese economy entered a new stage of development. In the world economy, accounting information distortion problem is outstanding gradually. Also in the enterprises of China. So, pay attention to and solve this problem has become an important task of our country. The Chinese government will strengthen the distortion of accounting information in enterprises concerned. In order to improve the accounting information distortion problem, first is must carry on the reasonable standard to the enterprise internal management and accounting, improving the accounting information system in China is to regulate the way. Accounting information distortion in our country can not only affect the quality of enterprise accounting system, the actual operation of the enterprise, also can affect whether the enterprise can adapt to the external environment. Driven by traditional actions and individual interests, some of the current enterprise accounting information distortion ratio of school is serious, therefore, it is necessary to make a thorough study of the harm, causes the enterprise accounting information distortion and Countermeasures This paper tries to put forward their own views on the basis of the former point of view, discusses the causes and Countermeasures of accounting informa