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摘要：会计信息是人们在经济活动过程中,运用会计理论和方法,通过会计实践,获得反映会计主体价值运动状况的经济信息。随着生产力的发展,社会的进步,人们对于信息的依赖程度越来越高,会计信息质量在我国正受到越来越多的关注。然而，我国企业的会计信息失真现象却大量存在，会计信息的失真必然降低信息的质量和使用效率，而且严重干扰了正常社会秩序，损害了国家和社会公众利益。因此,根治会计信息失真问题,已是刻不容缓。本文从分析会计信息失真的原因入手，结合会计信息的真实性、正确性是会计管理工作成败的关键，失真的会计信息无论在微观方面还是在宏观方面都造成了很大的危害。为了使会计信息更好的服务于我国的经济建设，促进企业发展。因此必须深入揭示我国会计信息失真的原因，找出治理防范的对策，以提高我国会计信息质量，促进我国社会主义现代化建设进程。37768
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毕业论文关键词： 会计信息；失真；危害；成因；对策
On Causes and Countermeasures of Accounting Information Distortion
Abstract: accounting information is the people in the process of economic activities, the use of accounting theory and method, through the practice of accounting, to reflect the accounting value of movement of the main economic information. With the development of productivity, the progress of the society, people for information depends on more and more high, the quality of accounting information in China is being more and more attention. However, our country enterprise accounting information distortion phenomenon is the existence of a large number, accounting information distortion will reduce the quality of information and efficiency, but also seriously interfere with the normal social order, damage the public interests of the state and society. Therefore, the radical distortion of accounting information, has been crunch time. In this paper, from the analysis of the reasons of accounting information distortion of accounting management success or failure key is combined with the accounting information authenticity, the accuracy, the distortion of accounting information whether in microcosmic aspect or in the macroscopic aspect caused great harm. In order to make the accounting information to better serve the economic construction of our country, promote the development of enterprises. So it is necessary to reveal the reasons of accounting information distortion in our country, find out the measures to prevent and control, in order to improve the quality of accounting information in our country, promote the process of the socialist modernization of our country.
KeyWords: accounting information; distortion; hazard; cause; countermeasure
目录
一、绪论 1
二、会计信息及会计信息失真的定义 1
（一）会计信息 1
1、会计信息的基本内容 1
2、会计信息的作用 1
（二）会计信息的失真 2
1、会计信息失真的定义 2
2、会计信息失真的形式 2
三、会计信息失真的危害 3
（一）传递错误信息 3
（二）搅混资本市场 3
（三）损害公众利益 4
（四）削弱国家财经法纪的权威性 4
（五）导致政府预算出现错误 4
四、会计信息失真的成因 4
（一）会计法规体系尚不完善 5
（二）对会计信息失真的处罚力度不大 6
（三）内部控制制度不完善 6
（四）会计人员素质不高 7
五、治理会计信息失真的对策 7
（一）加强会计法制化 7
（二）加大处罚力度 8
（三）完善内部控制制度 8
（四）提高会计人员的素质 9
优尔、结论 10
致谢 11