会计信息失真及对策浅析

中文摘要

会计信息是企业基本信息的一种表现形式，它影响着国家的宏观调控，也影响着投资者、债权人以及其他利益相关者进行的经济决策。但是，目前国内外企业会计信息失真状况日益突出。会计信息失真己成为国际上普遍存在的社会问题。我国部分企业会计信息失真已经危害到经济的健康、快速发展。如何防范会计信息失真、提高企业会计信息质量己经受到社会各界的关注。本文将会通过分析会计作假产生的原因、后果、危害和解决措施等方面进行论述。提出通过加强内部控制、健全会计制度、完善社会监督等方面改善会计信息失真日益严重的问题。

关键词：会计信息失真；失真原因；治理对策

abstract

Accounting information is a form of enterprise basic information, which affects the macro-control of the country, as well as the economic decisions made by investors, creditors and other stakeholders. However, at present, the distortion of accounting information of domestic and foreign enterprises is increasingly prominent. Accounting information distortion has become a universal social problem in the world. The distortion of accounting information of some enterprises in our country has harmed the health and rapid development of economy. How to prevent the distortion of accounting information and improve the quality of enterprise accounting information has received the attention of all sectors of society. This paper will analyze the causes, consequences, hazards and solutions of accounting fraud. It is pointed out that the distortion of accounting information is increasingly serious by strengthening internal control, perfecting accounting system and perfecting social supervision.

Key words: accounting information distortion; distortion; causes; countermeasures

目录

第1章 绪论1

1.1研究背景1

1.2研究意义1

第2章 会计信息失真的理论概述2

2.1会计信息失真的特点2

2.1.1明确的目的性2

2.1.2隐蔽性和技术性2

2.1.3虚假性和违法性2

2.1.4难以经受检验2

2.2会计信息失真的分类2

2.2.1按照会计信息披露的表现形式划分3

2.2.2按照会计信息失真的主观性划分3

第3章 会计信息失真的原因及现状4

3.1会计信息失真的原因4

3.1.1相关制度不健全4

3.1.2监督机制不够4

3.1.3市场经济环境对会计信息失真有重要影响5

3.1.4人为因素5

3.1.5企业自身的因素5

3.2会计信息失真的现状6

第4章 会计信息失真的危害7

4.1造成经济预测和决策失误7

4.2干扰市场经济秩序8

4.3破坏企业正常的生产经营秩序8

第5章 会计信息失真的治理对策8

5.1加强内部控制8

5.2健全会计制度9

5.3完善社会监督10

结论1

参考文献2