文档介绍：序号(学号):
123456
MOUDAXUE
毕业设计(论文)
会计信息失真原因及治理措施
姓名
12
学院
123
专业
123
班级
0456
指导教师
123456
2011
年
3
月
15
日
会计信息失真原因及治理措施
摘要会计信息是指会计单位通过财务报表、财务报告或附注等形式向投资者、债权人或其他信息使用者揭示单位财务状况和经营成果的信息。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。会计信息失真有多种表现。造成会计信息失真的原因是多方面的,既有企业内部的因素,又有外部的因素,既有客观原因,也有主观原因。从横向看,信息流向失实。从纵向看,流量失实。针对这些现象,一是通过完善会计规则来实现;二是健全法制、监督机制;三是更多的通过鼓励和其他管理方式,加强会计人员的综合素质。会计信息失真,造成国有资产流失,国家税收减少,影响国家宏观调控,扰乱社会经济秩序,削弱会计的经济管理作用,阻碍经济发展,危害非常严重。找出会计信息失真的原因,研究行之有效的治理措施,是当前会计改革的一项重要内容。因此本文试从会计信息失真的一般原因入手,着重分析其深层原因并提出合理的治理措施。
关键词会计规则会计信息失真社会环境治理措施
The Causes and Management Action For Accounting Information Distortion
[abstract] Accounting information refers to that revealing the information of unit financial position and business performance , which through financial statement , financial report or annotations ,etc, to show for the investor and creditor .It is an important criteria that whether the information is distortional or not,which is used for appraising the accounting,which as an information system, workmanship and degree of reliability. Accounting information distortion is used to describe the situation when the inconformity of output and input which lead to a false information, and that means the condition reflected by the financial statement runs against the original certificate (including the further processing depending on it). There are many expressions when the accounting distortion happens and the reasons conducted to this are different. Not only the internal factor of pany but also the external; object reason and subject. When judged from the landscape orientation, the flow of information direction is distortional; lengthways, the quantity. Aiming to these phenomenon, the priority should be given to perfecting the accounting regulation; besides, enhancing the soundness of legal system and oversight mechanisms; last but not the least, beefing up prehensive abilities of accountants t