會計信息失真的原因和對策分析
1.7萬字 21頁


摘 要
經(jīng)濟越發(fā)展，會計越重要。在現(xiàn)代社會化大生產(chǎn)的條件下，無論是對宏觀經(jīng)濟還是對微觀經(jīng)濟，會計信息都發(fā)揮著十分重要的作用。會計信息必須真實地反映企業(yè)的財務(wù)狀況、經(jīng)營成果和現(xiàn)金流量的情況，這是對會計的基本要求。然而，從國內(nèi)外曝光的一系列會計丑聞來看，會計信息失真已成為全球性難題。由于會計信息失真，導(dǎo)致了市場資源的劣化配置、宏觀調(diào)控與微觀決策的失誤等等問題，阻礙了我國正常的經(jīng)濟建設(shè)。因此，必須深入研究會計信息失真的成因，并采取針對性措施進行治理。
本文重點研究了我國會計信息失真的現(xiàn)狀，對引起會計信息失真的原因進行了具體分析和研究，提出根治我國會計信息失真的對策。認為造成會計信息失真的主要原因如下：社會經(jīng)濟轉(zhuǎn)型時期制度不完善客觀上造成的漏洞；法制不健全，執(zhí)法不嚴格，助長了會計信息失真；會計監(jiān)督體系不完善的原因?qū)е鲁霈F(xiàn)會計信息失真；財會人員整體素質(zhì)偏低；會計制度的有些核算原則也是造成企業(yè)會計信息失真的客觀原因。
針對存在的問題及產(chǎn)生問題的原因，要治理會計信息失真，必須采取綜合治理措施，多管齊下，標本兼治．本文主要提出以下對策：加快企業(yè)改革步伐，建立現(xiàn)代產(chǎn)權(quán)制度；完善法律法規(guī)；提高會計人員素質(zhì)，強化會計隊伍建設(shè)；完善會計監(jiān)督體系,包括企業(yè)內(nèi)部控制、社會監(jiān)督和國家監(jiān)督；改進企業(yè)業(yè)績評價體系等。

關(guān)鍵詞：會計信息,失真，原因、對策

Analysis of the Causes and the Solutions for
Distortion in Accounting Information
Abstract
Accounting becomes more and more important when the economy develops rapidly。The accounting information will play an important role in the macroeconomic and microeconomic with the socialization of production. The accounting information must really reflect the financial condition，operation result and cash flow of enterprise，this is the fundamental requirements to the accountant。However,the distortion of the accounting information has been a worldwide difficult problem since the scandals about accounting were exposed in the world. It leads the inferior allocation of the resources, the error of macro-control and microcosmic decision-making，and It causes restriction to our economic construction。 So we must find the reasons about the distortion of accounting information and take some measures．
This thesis focus on the research of reason why exists such condition and comes up with relevant strategy. The main causes of the distortion of the information are as follows： the loophole result in imperfect system in the period of economic transformation ；The morbidity of the law and the loose execution of the law further the distortion of the information； the incomplete accounting supervision system; low qualification of some accountants; some settlement principles and economic factors are the impersonality reasons for information distortion; the evaluations of the performances of the enterprise are unreasonable; and so on.
In consideration of the reasons why distortion of the accounting information happen, comprehensive measures should be taken. In this thesis ,some measures are proposed: quicken the step of reforms of the enterprise, establish modern property right; fulfils the accounting law system; enhances accounting qualification　and strengthens accountant management; fulfils the whole supervision system ，including the inner-controlled 、society-controlled and government-controlled regulation; improve the evaluations of the performances of the enterprise.

Keywords：Accounting information，Distortion，Cause and Solution


參考文獻
[1] 王文英.從改善會計環(huán)境入手治理會計信息失真.會計研究
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