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毕业论文
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浅析会计信息失真的原因
Analysis of the reason of distortion of accounting information
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摘要
经济越发展，会计越重要。在现代市场经济条件下，会计 信息的价值得到了更广泛的运用。会计信息具有一定的经济后 果性，会计信息的真实和有效，是国家和企业进行科学管理和 决策的关键，关系到国民经济和社会生活等方面能否稳步的发 展。当前，我国会计信息失真的现象非常严重，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的经济秩序 和社会秩序，影响了生产力的发展与和谐社会的建设。因此， 深入研究会计信息失真的原因，加强对会计信息的法律约束， 不仅具有重要的现实意义，而且也是重要的学术课题之一。
本文在吸收、借鉴前人研究成果的基础上，首先阐述了会 计信息失真的表现形式、会计信息失真造成的危害、探讨会计 信息失真的现实意义，其次揭示了会计信息失真的原因，再次 简单分析了美国安然事件，最后结合我国的现状，提出了有效 遏制会计信息失真的种种对策。
关键词：会计信息；会计信息质量；会计信息失真；对策
Abstract
With the developmental of the economy, the accountant plays the more important role under the modem 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 current situation of accounting information , to explore the practical significance of the distortion of accounting information and the harm of the distortion of accounting information. Secondly analyze "Enron" in United States. Finally, contracting the actuality of our country, the measures to ha