关于会计信息真实性的思考(2)

摘要

会计信息是经济管理的重要信息资源。随着我国改革开放的深入，特别是社会经济的发展、经济成分的多元化、证券市场的形成以及产权交易、资产重组、经济扩张、管理细化等，会计行为面临的社会经济环境发生了巨大变化，涉及的业务范围也不断扩展。近年来会计信息失真现象普遍存在，已成为了学术界关注的热点。会计信息质量的好坏决定了经济信息的质量,进而影响经济工作决策的质量。分析了会计信息失真的主要原因,从会计管理体制、公司治理结构、会计准则和会计制度、会计监督等几个方面进行论述,提出一些具体的治理会计信息失真的对策。

本文重点论述了会计信息失真的现状、问题成因，并提出了从完善监督，加强管理，法规约束等方面，来制定防范会计信息失真的对策及建议，确保会计信息的真实性。

关键词  会计信息  真实性  失真  对策

目    录

摘要····················································································································I

一、会计信息真实性的认识·········································································1

（一）会计信息真实性的意义···································································1 

（二）对会计信息及其真实性的理解······················································1

二、我国会计信息失真的现状及危害·······················································2

（一）会计信息失真的基本形式······························································2

（二）会计信息失真所造成的危害··························································2

三、会计信息失真问题的原因探析······························································3

（一）会计信息失真的外部原因·····························································3 

（二）会计信息失真的内部原因·····························································3

（三）会计信息失真的其它原因······························································4

四、会计信息失真的完善对策及建议·························································5

（一）完善会计准则和会计制度·····························································5 

（二）改革现行的会计人员管理体制······················································5

（三）完善公司治理结构···········································································5 

（四）加大有关会计法规的培训与执法力度·········································6 

（五）实施诚信工程，强化诚信教育·······················································6 

（六）强化完善会计审计监督体系························································6

五、结论············································································································7

参考考献·········································································································8

 致谢·················································································································9