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
1 资产计价失真····························51
2 经营成果失真····························51
3 收入、成本、费用失真························51
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 企业治理结构不合理·························62
2 监事会监督功能弱化·························72
3 内部审计失效····························72
4 审计意见缺乏真实性·························82
2 外部成因·······························82
1 外部监管不力·························
