浅谈会计信息失真的原因及对策毕业论文.doc

淮 海 工 学 院 毕 业 论 文 题 目： 浅谈会计信息失真的原因及对策 作 者： 学 号： 学 院： 商 学 院 专业班级： 会计 指导者： 讲师 (姓 名) (专业技术职务) 评阅者： (姓 名) (专业技术职务)  毕业论文中文摘要 浅谈会计信息失真的原因及对策 摘 要：会计信息是人们在经济活动过程中，运用会计理论和方法，通过会计实践，获得反映会计主体价值运动状况的经济信息。我国会计制度中，要求会计信息真实、可靠，这是一个最简单的要求，但是也是我国大多数企业最难以做到的。我国大多数企业的会计信息都存在经营成果失真、资产计价失真、会计核算的原始资料失真、会计处理、披露信息失真等问题。低质量的会计信息不仅会使微观经济陷入混乱，同时也会使宏观经济失调,严重影响了投资者及其管理者作出正确的决策。因此，寻找解决会计信息失真问题的对策是一个迫在眉睫的问题。 本课题根据我国会计信息存在的问题及其失真的表现，从会计信息的需求者、提供者、生产者、监管者几个方面出发，分别分析会计信息失真的原因，从而提出解决会计信息失真的对策。 关键词：会计信息失真 可靠性 关联方 质量要求 毕业论文外文摘要 On the reasons and countermeasures for the distortion of accounting information Abstract: Accounting information is the economic information which can reflect the changes situation of the main accountings value that people get by using accounting theory and method with accounting practice in the economic activity. In Chinas accounting system, require the accounting information true, reliable, which is the most simple requirement, but is also the most difficult thing can be achieved by the majority of our enterprises. The majority of our business have issue of ignoring accounting information out of sheet information, do not attach importance of the quality of accounting information, lack predictability information and cost information, do not stress the effect of information performance. The accounting information of low quality will not only make microeconomic plunge into chaos, while macroeconomic imbalances,which seriously affected the investors and managers make the right decisions. Therefore, to find a solution countermeasures to the problem of accounting information distortion is a pressing issue. The topic according to the existing problems of Chinas accounting information and their performance