封面目 录 1 绪论......................................................................................................................... 3 1 Introduction ............................................................................................................. 4 2 会计信息失真的原因............................................................................................. 5 2.1 会计法律法规体系的局限性 ........................................................................................... 5 2.2 会计工作人员的疏漏 ....................................................................................................... 5 2.3 职业道德的背离 ............................................................................................................... 5 2.4 政府监管机制不完善 ....................................................................................................... 6 2 The reason of the accounting information distortion .............................................. 7 2.1 The limitation of accountant laws and regulations system ................................................ 7 2.2 The accountancy fault ........................................................................................................ 7 2.3 Occupational ethics deviating ............................................................................................ 8 2.4 The imperfect government mechanism .............................................................................. 8 3 会计信息失真的对策............................................................................................. 9 3.1 建立标准化的会计准则，加强会计制度的建设 ........................................................... 9 3.2 建立和完善公司内部监管体系 ....................................................................................... 9 3.3 完善会计人员监管体系，加大违规的惩处力度 ....................................
