从银广夏浅析会计信息失真的成因及对策.doc

从银广夏事件浅析会计信息失真的成因及对策 上海大学 东方贱人摘 要 近几年来，我国会计信息失真问题日趋严重 随着一体化趋势加深，我国目前的经济环境愈发复杂，再加上会计人员素质不高、会计基础工作薄弱、内外部监管不到位等原因，会计信息失真的现象普遍存在。这些问题损害了社会公共利益、危机个人前途命运,影响了社会主义市场经济的健康发展必须坚决予以遏制From YinGuangXia causes and countermeasures of accounting information distortion Abstract In recent years, Chinas accounting information distortion problem is becoming more and more serious, a series of accounting fraud has been exposed, accounting information distortion has become a hot topic. Enterprise as an economic entity with legal personality, the real is the life of enterprise accounting information. With deepening integration trend, Chinas current economic environment is increasingly complicated, and accounting personnel quality is not high, accounting basic work is weak, internal and external supervision is not in place and other reasons, accounting information distortion phenomenon exists generally. These problems not only harm the public interest, the future and destiny of the individual, but also affect the healthy development of the socialist market economy and the market order. In this paper, we first introduce the related concepts and theory and accounting information and accounting information distortion; secondly to Yinguangxia cases were simple analysis, finally puts forward the method about solving the problem of accounting information distortion. Keywords：Enterprise Accounting Information Distortion Reason Countermeasure 目 录 1 绪论 1 2.1.1 会计信息的含义 4 2.1.2 会计信息的特征 4 2.2 会计信息失真的含义和原因 5 2.2.1 会计信息失真的含义 5 2.2.2 会计信息失真的原因 5 2.3 企业会计失真的表现 6 3 银广夏信息失真原因分析 7 3.1 银广夏概况 7 3.2 银广夏会计信息失真的原因 7 解决会计信息失真问题的对策 8 4.1 完善企业控制制度，建立激励约束机制 9 4.2 完善会计准则体系，适应发展要求 9 4.3 加大会计法律对违法行为的处罚力度 9 4.4 加强会计外部监督，建立良好的会计监督机制 9 4.5 加大社会教育力度，提高会计人员业务素质 10 4.6 完善会计人员职业道德体系 10 4.7 强化社会公论 11 结 论 12 参考文献 13 致 谢 14 1 绪论 1.1 选题背景 在进入21世纪之后，会计失真的问题随着我国经济的快速发展也越来越严重，屡屡有会计信息失真事件的发生，会计行业基本的诚实守信的态度也被人们一次又一次的提出了质疑，这使整个会计行业被诚信危机所包围。找到解决诚信危机的方法，重新建立会计真实守信的态度，塑造协调有序的会计真实守信的社会气氛，是我