企业会计信息失真的原因及对策探讨VIP免费

企业会计信息失真的原因及对策探讨作者姓名:XXX专业名称:会计电算化指导老师:XXXXX摘要会计信息作为一种商业语言，对企业外部相关利益者决策及整个社会资源配置都起着重要的作用，是决策者进行决策的重要依据之一。但目前企业会计信息失真现象十分普遍，虚假的会计信息不仅掩盖了企业真实财务状况和经营成果，而且成为影响社会经济秩序和廉政建设的重要因素，早已引起了社会各界的高度关注。切实解决好会计信息失真问题，是一项事关国民经济能否健康发展，社会能否稳定的重要问题。本文通过对会计信息失真的成因,现状及其危害的分析探讨,总结得出了几项相关的解决对策。关键词:会计信息失真失真原因解决对策AbstractAccountinginformationasacommerciallanguage,playsanimportantroleforboththedecisionsofstakeholderswhoareoutdoorofenterpriseandequipmentsofthewholesocialresource,alsoitisanimportantevidencefordecisionmakerstomakedecisions.However,thedistortionofthepresententerpriseaccountinginformationisacommonphenomenon.Mendaciousaccountinginformationcoverstherealfinancialconditionandthebusinessresults,what'smore,itbecomestheimportantfactorthateffectsthesocialfinancialsequenceandconstructionofacleanandhonestgovernment,andthisphenomenonraisesahighlysocialconcern.Dealingwellwiththedistortionofaccountinginformationisrelatedtowhetherthenationaleconomycanbedevelopedwell,whetherthesocietycanbestabilizedaswell.Keywords：inauthenticaccountinginformation,informationdistortion,solvedcountermeasure目录摘要................................................................IAbstract...........................................................II目录..............................................................III前言................................................................11会计信息失真概述..................................................21.1会计信息的作用................................................................................................................21.2会计信息失真的内涵.........................................................................................................21.3会计信息失真的现状.........................................................................................................21.4会计信息失真的危害.........................................................................................................32会计信息失真的原因分析............................................42.1利益驱动............................................................................................................................42.2上级行政干预....................................................................................................................42.3内部控制乏力....................................................................................................................42.4外部监督不力....................................................................................................................52.5法制不健全........................................................................................................................52.6执法不严............................................................................................................................62.7管理松弛............................................................................................................................62.8财政困难..........................................................................................................