文档介绍：论会计信息失真原因及对策
REASION OF ACCOUNTING INFORMATION DISTORTION AND ITS CORRESPONDING STRATEGY
专 业：财务管理
姓 名：
指导老师姓名：
申请学位等级： 学 士
论文提交日期：6月7日
学位授予单位： 大学
摘 要
经济越发展，会计越关键。在现代市场经济条件下，会计信息价值得到了更广泛利用。会计信息含有一定经济后果性，会计信息真实和有效，是国家和企业进行科学管理和决议关键，关系到国民经济和社会生活等方面能否稳步发展。目前，中国会计信息失真现象很严重，不仅给广大投资者带来了巨大损失，而且还严重影响了整个国家经济秩序和社会秩序，影响了生产力发展和友好社会建设。所以，深入研究会计信息失真原因，加强对会计信息法律约束，不仅含相关键现实意义，而且也是关键学术课题之一。
本文在吸收、借鉴前人研究结果基础上，首先叙述了会计信息及其质量特征，然后揭示了会计信息失真现实状况，继而把会计信息失真和法律约束结合起来，从经济学、法学角度对会计信息失真原因进行了分析，说明了因为产权不明晰，委托代理关系不协调带来信息不对称、契约不完全，在以上原因综合作用下，逆向选择和道德风险最终产生了会计信息失真。最终，结合中国现实状况，提出了有效遏制会计信息失真种种方法。
关键词：会计信息； 会计信息质量； 会计信息失真； 治理
ABSTRACT
With the developmental of the economy, the accountant plays the more important role under the modern market economy, and the value of accounting information has been broadly used. Because the accounting information had attributes includes some economic consequences, the reality and efficiency, it become the key foundations of scientific management and decision for a country or a corporation, and it also influenced the steady development of national economy and social lives. For the moment, the serious distortion of the accounting information in our country, not only bring huge loss to the numerous investors, and interferes the economic order and society order of our country, but also has been a obstacle in the processing of developing productivity and constructing the harmonious society. The research work has important operation significance and academic values, which studies on the reason of accounting information distortion or enhancing the legal restraint of accounting information.
Based on the formers’ research present states, firstly, the paper illustrates the accounting information and the quality features and then reveals the status of accounting information distortion. The paper also demonstrates the asymmetric information and the inco