会计信息失真的原因和对策分析.doc
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会计信息失真的原因和对策分析,1.7万字21页摘 要经济越发展，会计越重要。在现代社会化大生产的条件下，无论是对宏观经济还是对微观经济，会计信息都发挥着十分重要的作用。会计信息必须真实地反映企业的财务状况、经营成果和现金流量的情况，这是对会计的基本要求。然而，从国内外曝光的一系列会计丑闻来看，会计信息失真已成为全球性难题...
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会计信息失真的原因和对策分析
1.7万字 21页
摘 要
经济越发展，会计越重要。在现代社会化大生产的条件下，无论是对宏观经济还是对微观经济，会计信息都发挥着十分重要的作用。会计信息必须真实地反映企业的财务状况、经营成果和现金流量的情况，这是对会计的基本要求。然而，从国内外曝光的一系列会计丑闻来看，会计信息失真已成为全球性难题。由于会计信息失真，导致了市场资源的劣化配置、宏观调控与微观决策的失误等等问题，阻碍了我国正常的经济建设。因此，必须深入研究会计信息失真的成因，并采取针对性措施进行治理。
本文重点研究了我国会计信息失真的现状，对引起会计信息失真的原因进行了具体分析和研究，提出根治我国会计信息失真的对策。认为造成会计信息失真的主要原因如下：社会经济转型时期制度不完善客观上造成的漏洞；法制不健全，执法不严格，助长了会计信息失真；会计监督体系不完善的原因导致出现会计信息失真；财会人员整体素质偏低；会计制度的有些核算原则也是造成企业会计信息失真的客观原因。
针对存在的问题及产生问题的原因，要治理会计信息失真，必须采取综合治理措施，多管齐下，标本兼治．本文主要提出以下对策：加快企业改革步伐，建立现代产权制度；完善法律法规；提高会计人员素质，强化会计队伍建设；完善会计监督体系,包括企业内部控制、社会监督和国家监督；改进企业业绩评价体系等。
关键词：会计信息,失真，原因、对策
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
参考文献
[1] 王文英.从改善会计环境入手治理会计信息失真.会计研究
[2] 朱奉顺.会计信息失真的原因及防范：[硕士学位论文].上海：复旦大学会计学专业
[3] 张彪、尹建中.亦谈会计信息失真的成因及对策.会计之友
1.7万字 21页
摘 要
经济越发展，会计越重要。在现代社会化大生产的条件下，无论是对宏观经济还是对微观经济，会计信息都发挥着十分重要的作用。会计信息必须真实地反映企业的财务状况、经营成果和现金流量的情况，这是对会计的基本要求。然而，从国内外曝光的一系列会计丑闻来看，会计信息失真已成为全球性难题。由于会计信息失真，导致了市场资源的劣化配置、宏观调控与微观决策的失误等等问题，阻碍了我国正常的经济建设。因此，必须深入研究会计信息失真的成因，并采取针对性措施进行治理。
本文重点研究了我国会计信息失真的现状，对引起会计信息失真的原因进行了具体分析和研究，提出根治我国会计信息失真的对策。认为造成会计信息失真的主要原因如下：社会经济转型时期制度不完善客观上造成的漏洞；法制不健全，执法不严格，助长了会计信息失真；会计监督体系不完善的原因导致出现会计信息失真；财会人员整体素质偏低；会计制度的有些核算原则也是造成企业会计信息失真的客观原因。
针对存在的问题及产生问题的原因，要治理会计信息失真，必须采取综合治理措施，多管齐下，标本兼治．本文主要提出以下对策：加快企业改革步伐，建立现代产权制度；完善法律法规；提高会计人员素质，强化会计队伍建设；完善会计监督体系,包括企业内部控制、社会监督和国家监督；改进企业业绩评价体系等。
关键词：会计信息,失真，原因、对策
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
参考文献
[1] 王文英.从改善会计环境入手治理会计信息失真.会计研究
[2] 朱奉顺.会计信息失真的原因及防范：[硕士学位论文].上海：复旦大学会计学专业
[3] 张彪、尹建中.亦谈会计信息失真的成因及对策.会计之友
