会计信息失真原因及对策探析学位论文VIP专享

中文摘要目前，我国会计信息失真问题越来越严重，从而影响着我国经济决策的方向和路线。会计信息失真不仅影响到国家宏观经济决策的制定，削弱宏观调控能力，而且可能导致企业微观决策失误，给企业造成不可挽回的损失，积极实行措施根治会计信息失真问题，已成为整顿会计工作的当务之急。本文从事业单位、上市公司和民营企业这三个层面深化剖析其原因 。进一步提出了解决问题的对策。在会计信息失真的表现形式和危害上出发，对现状和原因进行探讨，得出在企业信息失真的表现和结论，并通过安然和达尔曼事件进行深化分析，最终得出结论和措施建议。关键词: 信息失真，原因，危害，表现形式，措施Abstract At present, the distortion of accounting information in our country is becoming more and more serious, which affects the orientation and the route of our country’s economic policymaking. The distortion of accounting information not only influences the formulation of the National macroeconomic policy and weakens the ability of macro-control, but also leads to the enterprises’errors of micro-decision to some certain extent which may cause irreparable damages. Taking effective measures and eradicating the problem of distortion have been a most urgent task of accounting. This dissertation will base on the institutions, listed companies and the private enterprises, deeply analysis the causes and further put forward the solutions to this problem. Start with the forms and the hazards of the distortion of accounting information, investigate the causes and the current situations, conclude its performance and make in-depth analysis of the events of Enron and Dahlman. Finally concludes and makes recommendation of measures.Key Words：distortion of information, causes, hazards，form，measures引 言近年来，我国会计信息失真问题却越来越严重。财政部曾多次进行会计信息质量抽查，得出了我国 80%以上企业存在不同程度的会计信息失真的结论，目前我国的会计信息失真，不再仅仅是社会经济...