浅议会计信息失真的原因及对策

目       录

内容摘要····························································3

一、会计信息失真的现象及危害········································4

1、原始凭证失真···················································4

2、原始凭证的要素填写不全·········································4

3、财务账目管理混乱···············································4

4、会计报表虚假···················································4

5、 收入、成本、费用、资产失真········································4

二、会计信息失真的动机和后果········································5

1、 为了业绩的考核而失真···········································5

2、 美化公司形象···············································5

3、 为获得金融机构信贷资金或者其他供应商的商业信誉··················5

4、 出于筹资的目的················································5

5、 基于税收方面的目的··············································5

6、 为了配合上市公司的炒作的目的····································5

7、 为了推卸责任而失真··············································6

三、会计信息失真的原因 ··············································6

1、 国企改革缓慢，现代企业制度还未真正建立和完善·····················6

2、 会计造假的高收益与低成本是日益加剧的经济原因····················6

3、 会计法规系统不健全··············································6

4、 社会审计监督和会计咨询服务体系不够完备和不能充分发挥作用········6

5、 监督机制不健全导致会计信息失真··································7

6、 会计基础工作薄弱················································7

7、 对于违反会计法规法纪的行为处罚力度不够··························7四、会计信息失真的对策···············································7

1、 加快企业的改革步伐，建立完善的现代企业制度·······················7

2、 加强会计法规的学习··············································8

3、 加强对社会审计机构的监督力度····································8

4、 健全和强化各种监督机制··········································8

5、提高和明确会计人员地位，明确单位负责人的责任，会计人员是会计工作的直接操纵者，是会计制度的直接执行者·······························8

6、 提高会计人员素质，切实加强和规范会计基础工作·····················9

7、 加大对于违反会计法规法纪的行为处罚力度··························9

8、 加快会计电算化的普及············································9

9、 加强会计理论的研究，逐步完善会计理论，促进会计工作的规范化········9

五、结论·····························································9

参考文献···························································11

内 容 摘 要

本文针对目前企业会计信息失真的主要原因及治理预防的对策，先后从原始凭证、要素、账目、报表及收入、费用、成本、资产等方面揭示了会计信息失真的现象及危害，接着为了业绩的考核、美化公司形象、获得信誉、筹资、税收方面、上市公司的炒作及为了推卸责任等说明了会计信息失真的动机和后果，接着从现代企业制度的建立和完善、会计造假的经济原因、会计法规、审计监督、社会监督、监督机制、会计基础工作、违反法规行为的处罚等方面揭示了会计信息失真的原因，然后针对提出的会计信息失真的原因，从建立现代企业制度、学习会计法规、健全监督机制、提高业务素质、加强执法力度等方面提出了治理的对策，最后我们相信，通过整个社会的努力和多种措施的运用及准则制度的完善，将会为我国的经济持续、稳定、健康的发展创造良好的信息环境。

关键词：会计信息失真；危害；后果；原因；治理对策