我国企业会计信息失真问题研究u详解.doc

企业会计信息失真问题研究 专业：会计 学生：艾海林 指导老师： 摘 要 会计信息是我国对市场经济的宏观调控和单位对经济进行管理的重要依据之一。其质量的真实性直接影响到我国的经济决策和市场经济的有序运行。会计失真如同会计信息失去其最原始的工作价值，于此同时也违背了会计准则的基本特征。近年来，会计信息失真问题普遍存在，俨然成为一种社会病毒。因此对于会计信息失真问题，历来备受国内外专家关注，同时国家财政局在此方面亦非常重视。本论文中就会计信息失真的表现形式，原因，存在的问题及后期该如何改善提出一些治理方法和应对措施，同时也提出会计制度的不完善，监督力度不严，会计人员职业素质较低等问题，常见的一些会计信息失真表现为虚盈实亏，财产不实，隐瞒负债等。常见的作假手段则为：将亏损转为盈利，虚增产品销售收入，人为增加当年经济效益，采用不合法的凭证，或者凭证不存放在档案中等手法。 关键词：会计信息失真 制度不完善 监督力度 会计人员素质 Enterprise accounting information distortion problem research Major: Accounting Student: Ai Hailin Supervisor: Abstract Accounting information is an important basis of the market economy and macro-control unit to manage the economy. Its quality directly affects the orderly operation of the authenticity of our economic decisions and the market economy. Accounting Accounting Information Distortion as the most original work loses its value, this is also contrary to the basic features of accounting standards. In recent years, the prevalence of distortion of accounting information, has become a social virus. So for the distortion of accounting information, always much attention from experts at home and abroad, while the State Bureau of Finance in this regard is also very seriously. This paper forms on accounting information distortion, causes, problems and propose some ways to improve the post-treatment methods and response measures, but also raise imperfect accounting system, lax supervision, low accountants and other professional quality problem, some common accounting information distortion performance for virtual surplus real loss, not real property, hide liabilities. The fraud was common means: a loss to a profit, inflated sales revenue, then artificially increase economic efficiency, the use of illegal documents, or documents are not stored in the archive medium practices. Key words: Accounting information distortion System is not perfect surveillance Accounting personnel quality 目 录 1绪论 4 1.1研究背景和目的 4 1.2会计信息失真概念介