XXXX大学工程技术学院毕业论文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企业会计信息失真的原因及对策探讨I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企业会计信息失真的原因及对策探讨IIAbstractAccountinginformationasacommerciallanguage,playsanimportantroleforboththedecisionsofstakeholderswhoareoutdoorofenterpriseandequipmentsofthewholesocialresource,alsoitisanimportantevidencefordecisionmakerstomakedecisions.However,thedistortionofthepresententerpriseaccountinginformationisacommonphenomenon.Mendaciousaccountinginformationcoverstherealfinancialconditionandthebusinessresults,what'smore,itbecomestheimportantfactorthateffectsthesocialfinancialsequenceandconstructionofacleanandhonestgovernment,andthisphenomenonraisesahighlysocialconcern.Dealingwellwiththedistortionofaccountinginformationisrelatedtowhetherthenationaleconomycanbedevelopedwell,whetherthesocietycanbestabilizedaswell.Keywords：inauthenticaccountinginformation,informationdistortion,solvedcountermeasure企业会计信息失真的原因及对策探讨III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...................................................................................................................
