文档介绍：精品资料
本科毕业设计论文
题目会计信息失真的新动向及治理对策
系别管理系
专业会计学
班级会计703班学号 07020628
学生姓名艾园
指导老师陈庆华
2011年6
摘要
会计信息是会计人员通过对会计主体所发生的经济业务进行处理和分析以后所提取的、具有一定使用价值的信息。会计信息是会计信息使用者赖以决策的基础,它与投资者投资决策、债权人的信贷决策、政府对微观企业的监控等都密切相关。因此,会计信息作为国民经济信息系统的重要组成部分,其质量的优劣,不仅影响企业内部管理的成效及现代企业制度的建立,也影响与企业利益相关者如投资者、债权人等群体的经济利益,而且影响到国家宏观经济政策的裁定、整个国家的经济秩序和社会秩序以及整个社会的资源配置。而遗憾的是,由于种种原因近年来我国会计信息应有的质量特征被动摇,会计信息失真问题愈演愈烈,其程度之深、范围之广、危害之大超出常人想象。
长期以来,虽然国家对会计信息失真进行了不断治理,但是仍未能从根本上遏制虚假会计信息的蔓延。在加剧会计信息失真的原因中,道德滑坡、制度欠缺和腐败蔓延等社会性问题起了重要作用。根治新形势下的会计信息失真,必须全方位、深层次、多手段地综合治理,应从改善公司治理结构、健全法律制度、加强外部监督、提高会计人员的诚信度方面来治理会计信息失真。
关键词:会计信息,失真,新动向,新成因,对策
ABSTRACT
The accounting information refers to the useful message to the users for their decision-making,which is abstracted from the accountants’tackling and analysis of ounting clients’business is closely connected with the investor’s judgrnent,the debt—holder’s credit strategy and the government’s supervision over the micro—,as an important part of the national economy’s information system,the accounting information’s quality not only affects the achievement of the enterprise’s internal management and the establishment of modem corporation system,the interest of corresponding partners like investors and debt—holders,but also the policy making of the national economy,the economic and social order and the management of social resources. However,in recent years,the problem of distorted accounting information made by a good many enterprises has been wide spread to such an extent that people can not help worrying about its harmfulness.
For a long time,although the state of the constant distortion of accounting information governance ,but not fundamentally curb the spread of false accounting information。In exacerbating causes distortion of accounting information, moral decline, institutional gaps and social problems such as corruption spread played an important role. Radical new situation of the accounting information distortion, must prehensive, deep, m