目 录摘要···································1关键词··································1引言···································31 会计信息失真概述····························31.1 会计信息的含义····························31.2 会计信息失真的含义··························31.3 会计信息失真的分类··························41.4 会计信息失真的表现··························41.4.1 资产计价失真····························51.4.2 经营成果失真····························51.4.3 收入、成本、费用失真························51.4.4 出具虚假的财务报告·························52 会计信息失真的成因分析·························62.1 内部成因·······························62.1.1 企业治理结构不合理·························62.1.2 监事会监督功能弱化·························72.1.3 内部审计失效····························72.1.4 审计意见缺乏真实性·························82.2 外部成因·······························82.2.1 外部监管不力····························82.2.2 社会诚信缺失····························92.2.3 法律制度不完善···························93 会计信息失真的防范与治理措施······················93.1 内部防范与治理····························93.1.1 完善内部治理机制建设························93.1.2 完善监事会的机制建设·······················103.1.3 完善内部审计...
