文档介绍：东北财经大学津桥商学院本科毕业论文
关于会计信息失真问题的研究
作者
系别财会系
专业财务管理
年级
学号
指导教师
答辩日期
成绩
内容摘要
目前,会计信息失真已成为困扰我国市场经济发展的一大难题。随着会计改革的逐渐深入和社会经济活动越来越复杂,不管是在国家宏观的经济决策中,还是在各企业的日常经营活动里,由于我国各项制度工作还不够尽善尽美,再加上社会上的各种不良因素的影响,有关会计信息失真的问题越来越严重。
会计信息主要来源于会计的核算工作,规范会计的核算工作是形成真实、完整的会计信息的重要前提。会计员是会计核算的主体,是会计活动的直接参与者,也是会计信息的提供者。如果会计人员弄虚作假、徇私舞弊,就会造成会计信息失真的后果。虽然会计信息失真现象的产生涉及到了很多的因素,即原因不尽相同。比如,一些企业负责人为了私利,指使会计人员披露虚假的会计信息等;还有一些会计人员与某些***分子同流合污,也包含了个别会计人员为满足自身不正当的利益的行为。
本文共分为三部分对会计信息失真问题的研究进行阐述:第一部分,阐述会计信息失真的含义、特点及现状;第二部分,对会计信息失真的原因分析;第三部分,对会计信息失真的防范和治理建议。
关键词:会计信息,失真,伦理
Abstract
At present, the distortion of accounting information has e a big difficult problem of the development of market economy in China. As the accounting reform develops futher and the social economy activities e more and plex, Whether it is in the country macroscopical economy decision-making, or in panies' business activities, because our country's system is not perfect and there is a variety of social negative factors, the problem of accounting information distortion is ing more and more serious.
Accounting information es from accounting work. Regulating accounting work is the important premise of real plete accounting information. Accountant is the most important part of accounting work, the direct participant of accounting activities, and the accounting information provider. If accountants play false, it will cause the distortion of accounting the reasons of distortion of accounting information are various. For example, some Factory Managers make accountants play false in order to gain private benefits. There are a number of accountants mixing up with some corrupt elements, and also some individual accountant wanting to meet their improper benefits.
The article analyzes the reason of accounting information distortion from subjective and objective aspects. The objective aspects including social economic environment, chairman, the internal and external binding force, the construction of accounting legal