會(huì)計(jì)信息失真的原因及對(duì)策研究
9000多字


摘要：虛假會(huì)計(jì)信息的產(chǎn)生包括主觀原因和客觀原因：會(huì)計(jì)信息生產(chǎn)者與會(huì)計(jì)信息之間存在一定的利益關(guān)系，是產(chǎn)生虛假會(huì)計(jì)信息的主觀動(dòng)因；一定時(shí)期的法律環(huán)境、政治經(jīng)濟(jì)環(huán)境、文化環(huán)境和會(huì)計(jì)人員業(yè)務(wù)、道德水平等原因，構(gòu)成了虛假會(huì)計(jì)信息產(chǎn)生的客觀環(huán)境。上述兩方面共同作用，才會(huì)導(dǎo)致虛假會(huì)計(jì)信息的產(chǎn)生。因此治理虛假會(huì)計(jì)信息，既需要努力消除和改變易于導(dǎo)致產(chǎn)生的主觀和客觀環(huán)境，也需要多種措施的綜合運(yùn)用。
關(guān)鍵詞：主觀原因 客觀原因 利益關(guān)系

Abstract: False accounting production of information include subjective reason and objective cause: Accounting information producer and accounting message there are certain interests relations, It is a subjective reason of producing the false accounting information; Legal environment, political economic environment, culture environment and accounting personnel business, morals competence,etc. reason of a regular period, Form false accounting objective environment that message produce. Above- mentioned two respect act on together, can cause false accounting production of information. Manage false accounting information, need and dispel and change easy to result in subjective and objective environment that produce hard already, Need comprehensive application of many kinds of measures too.

KEY WORDS : subjective reason, objective cause, Interests relation


參考文獻(xiàn)：
伍中信，《產(chǎn)權(quán)與會(huì)計(jì)》，立信會(huì)計(jì)出版社
馮淑萍，《加強(qiáng)會(huì)計(jì)法制建設(shè)的重要措施》
趙英林，《企業(yè)會(huì)計(jì)委派制質(zhì)疑》