浅析会计信息失真的原因及对策分析研究 财务管理专业VIP专享VIP免费

浅析会计信息失真的原因及对策摘要：马克思的《资本论》反映出经济越发展，会计越重要。然而，会计信息失真的现象日趋严重，影响了国民经济的持续稳定的发展。本文对会计信息失真的成因进行探究，针对不同的成因提出不同的具有针对性的治理对策，促使国民经济健康可持续的发展。关键词:会计信息失真；原因；治理对策AnalysisonthecausesandcountermeasuresofaccountinginformationdistortionoflistedcompaniesAbstract：Marx'sDasKapitalreflectsthatthemoretheeconomydevelops,themoreimportanttheaccountingis.However,thephenomenonofaccountinginformationdistortionisbecomingmoreandmoreserious,whichhasaffectedthesustainedandstabledevelopmentofthenationaleconomy.Thispaperexploresthecausesofthedistortionofaccountinginformation,andputsforwarddifferentcountermeasuresagainstdifferentcausessoastopromotethehealthyandsustainabledevelopmentofthenationaleconomy.Keywords:accountinginformationdistortion;Cause;Thegovernancecountermeasure目录1绪论.....................................................31.1研究背景..................................................................................................................................31.2研究意义..................................................................................................................................31.3国内外研究现状....................................................................................................................31.4研究方法..................................................................................................................................42会计信息失真的影响..........................................52.1会计信息失真对社会产生的各种不利影响.................................................................52.2会计信息失真对企业造成的消极影响..........................................................................52.3会计信息失真对会计人员的影响...................................................................................63会计信息失真的原因..........................................73.1会计体制和会计法律法规的不完善................................................................................73.2社会监督机制的不健全和监管不力................................................................................73.3企业经济利益影响和管理体制的缺陷...........................................................................73.4企业内部缺乏监督的主动性和自觉性...........................................................................83.5会计人员道德素质不够高,法律意识薄弱....................................................................84会计信息失真的治理对策......................................94.1完善相关法律法规，建立更为健全的法律体系.........................................................94.2完善社会监督机制，加大监督和打击力度，协调好内外部监督工作................94.3调整企业管理机制，加强企业单位负责人的法律意识和法制观念.....................94.4提高企业内部人员的监督主动性和自觉性................................................................104.5提升会计人员的道德素养，加强会计职员的法律意识..........................................10结论......................................................11谢辞......................................................12参考文献....................................................131绪论随着经济实力的飞速发展，会计信息的真实可靠性也与企业的发展有着密不可分的联系。在会计信息失真...