会计1101 宁晶晶 毕业论文 研究会计信息失真的制度性原因及对策 - 副本1.doc

PAGE \* MERGEFORMATII 论文分类号： C93 学校代码： 13681 Haojing college Shaanxi University of Science ＆ Technology 毕业设计说明书(论文) 题目： 研究会计信息失真的制度性原因及对策 学生姓名： 宁晶晶 学 号： 110165 系 部： 经济七系 专业班级： 会计1101 指导教师： 何沁鸿 二〇一五年六月PAGE \* MERGEFORMATIII Institutional Reasons for Accounting Information Distortion and Countermeasures Abstract The more economic development, more important accounting information, accounting information as an important social resources, managers, investors, the public and government departments to improve management, evaluating the overall financial situation, to make investment decisions, strengthen macro-control basis. Accounting information is reflected in the value of the accounting body movement situation and economic information, it is an objective expression of movement and property value, is the core of the accounting behavior of the system, and its essence is a reflection of the relationship between the various interests. With economic globalization and Chinas market economy continues to develop, it is dependent on the accounting interest is growing. But with the economic development, only to eradicate the accounting information distortion in order to safeguard the socialist market economic order. In order to achieve the status of Accounting Information Distortion reasons put forward some more analysis and interpretation, and the corresponding object of the issues raised have targeted recommendations for improvement, clarify property rights due to lack of clarity, the CPAs accounting system is imperfect, inadequate oversight and other accounting information distortion is caused by the root causes of and solutions to govern fundamental distortion of accounting information will improve the quality of information, and promote the significance of the market economy towards a healthy and orderly development. KEY WORDS: Accounting ,i