文档介绍：撰写人：___________日 期：___________
山 东 工 商 学 院
SHANDONG INSTITUTE OF BUSINESS AND TECHNOLOGY
毕业论文(设计)
GRADUAstract
The accounting information distortion is the information output the information which not identically produces with the input false, the accounting information is not in accordance with the facts is a more widespread concept, both includes the information to distort, and includes the information input to be false. Must know the accounting information has the certain fuzziness, it is accountant itself limitation is the result of, but should perform to it to improve. Causes reason which the accounting information distorts quite complex, but the unofficial restraint softens, the official restraint lag and the vacancy, the implementation mechanism is not perfect is its system aspect reason, but in accountant the determinism and fuzziness are notits technical aspect reason. Prevented the information is not in accordance with the facts, the keyis must strengthen accountant to supervise and the society supervises.
Keywords: Accounting information; Information distortion; Accountant supervises
目录
会计信息失真的表现…………………………………………………8
实收资本虚假………………………………………………………8
呆帐坏帐多…………………………………………………………8
库存材料，帐实不符………………………………………………8
对外投资，计盈不亏………………………………………………9
隐瞒收人，虚增成本，逃避税收…………………………………9
成本费用任意挂帐......................................9
在成本中任意调节利润……………………………………………9
会计信息失真的危害......................................9
引发会计信息信任危机..................................10
假会计信息驱逐真会计信息..............................10
搅混资本市场，进而扰乱市场经济………………………………10
会计信息失真的原因......................................11
部分会计人员素质低....................................11
屈从领导压力，被动做假................................11
利益驱动..............................................12
制度保障不健全……………………………………………………12
监督执行乏力………………………………………………………12
四、防范会计信息失真应采取的必要措施………………………………13
（一）加强会计职业道德建设，营造良好的社会环境…………………13
（二）规范单位负责人的责任……………………………………………14
（三）建立和完善内部控制体系，提高会计主体行为的规范程度……14
（四