试析会计信息失真的原因及治理对策摘要近年来，各行业领域会计信息严重缺乏真实性以及各种会计假账被曝光新闻层出不穷，不仅是给会计行业发展和会计人员工作带来了很大负面影响，而且也给整个社会造成了严重的影响，故而社会关注的焦点逐步转移到会计信息失真。本文关注会计信息失真想象所隐藏的制度缺陷，研究认为，收入分配机制与经济社会发展相脱节，市场机制依然不够完善，监管体制不健全以及会计从业者职业素质略低五方面原因是造成会计信息失真的问题根源。经过专业学习，在这篇文章中，试图针对会计信息失真的原因，从而提出一些积极有效防范治理对策，试图为会计行业规章制度的完善提供一定的理论支持。关键词会计信息；失真；治理；对策。AnalysistheReasonsofAccountingInformationDistortionandCountermeasuresAbstractInrecentyears,thelackofauthenticityofaccountinginformationandtheimminentaccountingaccountinghaveledtotheseriousimpactofChina'saccountingonthe"crisisofhonesty"andthustheeconomicanddevelopmentofsociety.Thestudyshowsthattheincomedistributionmechanismisoutoflinewiththeeconomicandsocialdevelopment,themarketeconomysystemisimperfect,thesupervisionmechanismislaggingbehind,thesupervisionsystemisnotperfectandtheprofessionalqualityoftheaccountingpractitionersisslightlylower.Wearetryingtoprovidesometheoreticalsupportfortheperfectionofaccountingindustryrulesandregulations.Keywordsaccountinginformation;distortion;cause;correspondingcountermeasures1绪论...........................................................................................................................41.1选题的背景及意义........................................................................................41.2国内外研究综述............................................................................................42会计信息失真的相关理论.......................................................................................52.1会计信息失真................................................................................................52.2会计信息失真的特点....................................................................................52.2.1会计信息失真涉及到多领域和群体..................................................52.2.2会计信息失真种类繁多......................................................................52.2.3会计信息失真形式多样化..................................................................63会计信息失真的现状...............................................................................................73.1报表失真........................................................................................................73.2凭证失真........................................................................................................73.3账簿失真........................................................................................................74会计信息失真形成的原因.......................................................................................84.1会计从业者职业素质有待提升.....................................................................84.2收入分配机制与经济发展脱节.....................................................................84.3市场经济制度不完善....................................................................................84.4监管制度滞后................................................................................................94.5企业管理部门或经营者的非法干预......................................
