论会计信息真实性

内容摘要  ················································2

一、会计信息的真实性 ·····································3

（一）会计信息的概述····································· 3

（二）会计信息真实性的意义································3

（三）会计信息真实性的局限性······························5

二、会计信息失真的现状····································5

三、会计信息失真及其危害··································6

（一）会计信息失真········································6

（二）会计信息失真的危害··································9

（三）会计信息失真案例分析································10

四、会计信息失真的因素····································14

（一）会计信息失真的主观因素······························14

（二）会计信息失真的客观因素······························15

五、会计信息失真的治理对策································17

结束语

参考文献

内 容 摘 要

真实性是会计信息的生命。会计信息失真会不同程度上损害了国家和投资者的合法权益，干扰了正常的市场经济秩序，对国家宏观经济政策的有效运行也带来了负面影响。随着经济的不断发展，社会主义市场经济体制的建立，会计信息的使用者也越来越多，人们对会计信息的真实性也越来越关注。但是，在我国完善的会计信息制度还没有建立起立，外部的政府监管也不成熟，市场上的信息不对称问题还很突出，企业的投资者和债权人难以获得真实有效的企业信息，这对我国的市场经济发展带来了很多负面影响，加上我国的会计信息失真现象已比较普遍，因此，研究和治理会计信息失真已迫在眉睫。

【关键词】会计信息，会计信息失真，失真原因，对策