[摘要]本文在描述对会计信息和会计信息失真的认知和探讨这一问题的现实意义的基础上，通过文献综述，对比了国内外两种不同国界对会计信息失真问题的关注程度与研究内容。从影响会计信息失真的主观因素和客观因素分别分析，浅谈了会计信息失真的现状。由现状分析，引入本文重点对会计信息失真的原因论述。导致会计信息失真的主要原因是公司治理结构的不完善，从企业内外治理结构的角度考虑，探讨出会计信息失真的问题所在。根据会计信息失真的原因，又进行了会计信息失真的危害分析，挖掘出其存在的潜在危害。针对不可控制的会计信息失真问题，笔者在文末提出了相应的治理对策。70335

毕业论文[关键词] 会计信息 ; 失真 ; 原因 ; 对策   

The reason of accounting information distortion     and countermeasures research

Abstract:Based on the description of accounting information and accounting information distortion of the cognitive and discussed on the basis of the practical significance of the problem, through literature review, compared the two different borders on accounting information distortion problem at home and abroad to the degree of attention and research content. From the subjective factors and objective factors affecting the accounting information distortion analysis respectively, and briefly discusses the present situation of the accounting information distortion. Introduced by the status quo analysis, this paper discusses the cause of the distortion of accounting information. The main reasons for accounting information distortion is the imperfect corporate governance structure, internal and external governance structure from the enterprise point of view, to explore the source of the accounting information distortion. According to the reasons of the distortion of accounting information, and analyzes the harm of accounting information distortion, dig up the potential harm of its existence. In view of the accounting information distortion problem cannot control, the author put forward the corresponding countermeasures at the end of the article. 

Key words: accounting information ; distortion ; reasons ; countermeasures

目       录

一、导论 1

（一）选题的背景和意义 1

（二）文献综述 3

二、会计信息失真的现状 5

（一）主观因素导致的会计信息失真 5

（二）客观因素导致的会计信息失真 7

三、会计信息失真的原因分析 8

（一）公司治理结构不完善 8

（二）会计准则、会计政策的局限性 9

（三）外部监管不力，执法监督不够 10

（四）会计工作人员的素养不高 10

四、会计信息失真的危害分析 11

（一）国家宏观决策失误，扰乱社会经济秩序 11

（二）会计信息的社会公信力受到严重危害 11

（三）投资人、债权人等作出不合理决策，利益受损 11

（四）造成企业经营治理混乱，影响企业后续发展 11

五、治理会计信息失真的对策研究 12

（一）完善公司治理结构，提高会计信息质量