文档介绍：会计信息失真与三大环境因素的关系研究
摘要
会计信息失真已经成为全社会关注的话题。会计信息是否失真,是评价会计作为一个信息系统的工作质量与可靠程度的重要标准。会计信息失真,是指会计信息的输出与输入不一致产生的信息虚假,即财务报告反映的情况与原始凭证(包括依据原始凭证所作的进一步处理)不符。这种信息失真歪曲了企业的真实状况,为特定利益集团的目的而故意造成的,是人为粉饰的结果。随着市场经济深入发展和经济全球化趋势的深化,公众利益与会计业的联系比以往更加紧密,人们对公开、真实、准确的会计信息有着更加强烈的需求。然而,在我国资本市场接连出现的会计造假以及美国安然、世通等著名大公司因财务造假而被迫申请破产等事件中,一些著名的会计师事务所涉嫌参与。这些事件的发生,影响了国家宏观经济决策以及投资人、债权人以及相关利益者的决策正确性,而且扰乱了公平竞争的市场经济秩序,损害着国家和人民的根本利益,引发了会计信息信任危机。会计信息失真已成为世界性难题。为此,本文就对会计信息失真的原因和对会计信息失真问题影响较大的历史文化环境、法律环境、经济环境进行分析,并提出针对会计信息失真的防范以及对策。
[关键词]:会计信息失真环境因素信息质量
Accounting information distortion and three environment factor relations research
The distortion of accounting information has e an issue of concern whole society. Accounting information distortion of accounting is to evaluate whether, as an information system work quality and reliability the important standard. Accounting information distortion of accounting information, refer to the input and output of inconsistent information generated, namely the financial report false circumstance and primitive proof according to primitive proof (including the further processing) discrepant. This information distortion distorted the real condition, for business purposes of specific interest groups, causes intentionally is human whitewashed results. With the deepening development of the market economy and the trend of economic globalization, deepening, public interest with accounting contact more closely than ever before, people to open, true and accurate accounting information has more strong demand. However, in the one in capital market in China and the United States accounting fraud appeared enron, , and other famous pany for financial fraud and forced to file for bankruptcy in events such as accounting firms, some famous suspected. These events, the impact of the national macro economic decisions and investors, creditors and stakeholders, and the decision accuracy disturbed the petition of the market economic order, damaging the country and the fundamental interest