论会计信息真实性

摘要···········································3

前言·············································4

1 会计信息真实性的概述·································4

1.1 会计信息的概念······································4

1.1.1 会计信息的概念······································4

1.1.2 真实的会计信息应具备的特征··························4

2 会计信息失真的原因···································5

2.1 会计信息失真·······································5

2.2会计信息失真的客观原因······························5

2.2.1 现行会计制度自身存在的缺陷······················5

2.2.2 会计准则和会计制度的漏洞··························6

2.3 会计信息失真的主观原因······························6

2.3.1 经济利益的冲突···································6

2.3.2 企业内部和外部自身监督的缺陷·······················7

2.3.3 企业人员自身的素质和责任心·························7

2.3.4 企业的制度不全，不能保障员工的利益··················7

2.4 会计信息失真的危害···································7

3 会计信息失真的表现形式、治理对策、防范措施··············8

3.1 会计信息失真的表现形式······························8

3.1.1 凭证失真···········································8

3.1.2 账务管理不清楚····································8

3.1.3 会计报表弄虚作假···································8

3.1.4 收入、成本、费用、资产没有真实的表现················8

3.2 会计信息失真的治理对策······························9

3.2.1 加强单位、企业的内部监督机制·······················9

3.2.2 加强单位、企业的外部监督机制·······················9

3.3 会计信息失真的防范措施······························9

3.3.1 依法治假，规范性防范·······························9

3.3.2 抓原始凭证，从源头防治造假·························9

3.3.3 健全和完善会计管理制度·····························9

3.3.4 强化会计人员的职业道德教育，提高其业务素质和工作胜任能       力······················································10

4 结论 ················································13

参考文献················································15

内 容 摘 要

近年来，随着社会主义市场经济体制的建立，会计信息失真现象在我国已经普遍存在，涉及到的单位数量较多，范围较广，现就目前我国会计信息中存在的问题进行分析，主要有现行会计制度自身存在的缺陷；会计准则和社会制度的漏洞；会计信息失真的主要原因；经济利益冲突；企业内部和外部自身监督的缺陷；企业自身的素质和责任心；企业的制度不全不能保障员工的利益；会计失真的危害。并对这些问题的表现形式加以分析，对会计失真的治理对策进行探讨，提出相应的防范措施；应加强依法治假；抓原始凭证；从源头防止造假；健全和完善会计管理制度，加强会计人员的职业道德教育，提高其业务素质和工作胜任能力。

关键词：会计信息；失真；对策；信息质量；防范