[摘要]   现如今，我国已经进入了以信息技术改革为标准的信息型社会。会计信息作为企业管理成效的真实反映，受到了我国信息技术改革的巨大影响。然而随着我国国民进入经济时代，出现了会计信息失真的一些事件，尤其是国有企业近几年总是会出现会计信息造假事件，因此会计信息失真已经成为我国国有企业的经常会出现的一种现象，从而也影响了会计信息的真实性。本文以国有企业会计信息失真为例，分析了其失真的原因，并根据国有企业的特点提出了相应的治理对策。50654

[毕业论文关键词]   会计信息  失真  对策

The Reason And Characteristics Of The State-owned Enterprise Accounting Information Distortion And Countermeasures Research

Abstract:   Nowadays, our country has entered the information technology reform as the standard of information society. Accounting information, as a true reflection of the effectiveness of enterprise management, has been greatly influenced by the reform of information technology in our country. However with our national into the economy at the same time, accounting information distortion events, especially state-owned enterprises in recent years will always be the accounting information fraud. Therefore, accounting information distortion has become China's state-owned enterprises often appears a phenomenon, thus affecting the authenticity of accounting information. In this paper, the accounting information distortion of state-owned enterprises as an example, analyzes the causes of the distortion, and according to the characteristics of state-owned enterprises put forward the corresponding countermeasures.

Key words:   Accounting information  Distortion   Countermeasure

 目       录

一、引言 1

（一）研究背景意义 1

1.研究背景 1

2.研究意义 1

(二）研究现状 2

1. 国外研究现状 2

2. 国内研究现状 2

3.研究框架 3

二、国有企业会计信息失真的表现 3

（一）故意失真和非故意失真 4

1.故意失真 4

2. 非故意失真 4

（二）会计处理失真和会计事实失真 4

1.会计处理失真 4

2.会计事实失真 4

(三）领导者失真和普通当事人失真 5

1.领导者失真 5

2.普通当事人失真 5

(四）过失性失真和非过失性失真 5

1. 非过失性失真 5

2.过失性失真 5

三、国有企业会计信息失真产生的原因 6

（一）主观原因 6

1.企业产权制度不明晰 6

2.企业业绩评价体系不合理 6

3.会计人员独立性不够、素质不高 6

4.企业内部控制原因 7

（二）客观原因 国有企业会计信息失真的原因特点及治理对策研究:http://www.youerw.com/kuaiji/lunwen_54006.html