文档介绍：西安培华学院
本科毕业论文
题目试论会计信息失真的原因及对策
姓名巩 S
院系
专业
学号
指导教师
[摘要]
会计信息是企业经营管理和科学决策的重要依据,也是国民经济进行宏观和微观调控的重要信息来源。会计信息失真不仅误导了广大投资者和债权人,而且严重扰乱了市场经济秩序,使国家、集体和个人都蒙受了不应有的损失。会计信息失真是目前会计界讨论的热点,它引起了立法机关、政府、投资者、社会公众及会计界人士的强烈关注。基于认识问题的角度不同、利益差别、信息不完全和不对称,不同的人对会计信息失真的看法殊异。笔者结合自己工作,对当前会计信息失真的表现以及危害和成因进行了具体分析,最后提出了具体的治理对策,为读者提供了可供参考的建议。
【关键词】会计信息失真危害对策
[Abstract]
Enterprise management accounting information is an important basis for scientific decision-making, but also the micro and macro economic control important source of information. Accounting information is not only misleading the investors and creditors, but also seriously disrupt the market economic order, the state, collectives and individuals have suffered undue loss. Accounting information is a hot topic in the accounting profession, which caused the legislature, government, investors, public and accounting profession's strong concern. Based on understanding of the problem from different perspectives, different interests, plete information and asymmetric, different people's views on the accounting information Distinct. The bines his work on the current performance of accounting information and the specific causes of damage and analysis, and finally put forward specific measures of governance to provide readers with a proposal for reference.
Key words: accounting information distortion hazards Strategy
[摘要] 1
[Abstract] 3
1引言 6
2会计信息失真存在的问题 7
,进行转账作弊及费用的虚假开支。 7
,假公济私。 7
“头大尾小”方式填制原始凭证减收增支。 7
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、成本,制造虚假盈亏。 8
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3会计信息失真的危害及原因 11
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、计量来看 12
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