文档介绍：唐山学院
毕业论文
论文题目:我国会计信息失真的原因及对策研究
系别: 专科教育部
班级: 09财务管理一班
姓名:
指导教师:
2011年6月9 日
我国会计信息失真的原因及对策研究
摘要
随着社会主义市场经济的发展,会计信息制度正朝着规范化,制度化的方向去发展,然而,当前会计信息失真的现象极为普遍。造成会计信息失真的原因有很多,主要有做出虚假报告,通过虚增利润来达到目的,会计人员及单位领导的素质不高,对企业体制的监督和执法的力度不够等多方面。鉴于以上原因,治理会计信息失真就必须提高会计人员的业务素质和职业道德水平,严格执法,加大监督和执法力度,加强企业内部制度的管理。只有从这些方面对症下药,会计信息失真这一顽症才可能得以根治。本文在浅析我国会计信息失真原因的基础上,提出了相应的对策,力求使会计信息走向真实的轨道。
关键词:会计信息失真虚增利润监督力度会计人员素质
The reasons of the distortion of accounting information in China and countermeasures
Abstract
With the development of socialist market economy, the system of accountant information is growing in the trend of standardization and system. But the phenomenon of information distortion is very normal. The reason of that has many sides, mainly doing the ostensible report, achieving via increasing the profit inveracity, quality low in the accountant and leaders, not enough in the supervision and execution on the system of enterprise and so on. Whereas, the treatment of the information distortion must improve the operation quality and professional morality of the accountant, execute the law strictly, and widely supervise and strongly execute, and enhance the administration to the inner system. As long as resolving these fields, the information distortion can be cured thoroughly. This passage provide some relate strategy based on the analyzing the reason of information distortion, in order to make the account information go to the real track.
Keywords: information distortion of account increase the profit inveracity strong supervision quality of accountant
目录
1引言 1
2会计信息的作用 2
3会计信息失真的现状及危害 3
4
5
5
4会计工作对企业经济效益的影响 6
5 提高企业经济效益的措施与应注意的问题 7
7
7
,加强对财会工作的监督和检查 8
8
,提高认识 8
9
9
9
6结论 11
谢辞 12
参考文献 13
外文资料 14
中文翻译 16
1引言
在改革开放的今天,人们越来越重视提高企业的经济效益,因为企业的经济效益直接影响人们的生活水平,怎样才能衡量出企业的经济效