會(huì)計(jì)信息失真的原因和對(duì)策分析
1.7萬(wàn)字 21頁(yè)


摘 要
經(jīng)濟(jì)越發(fā)展，會(huì)計(jì)越重要。在現(xiàn)代社會(huì)化大生產(chǎn)的條件下，無(wú)論是對(duì)宏觀經(jīng)濟(jì)還是對(duì)微觀經(jīng)濟(jì)，會(huì)計(jì)信息都發(fā)揮著十分重要的作用。會(huì)計(jì)信息必須真實(shí)地反映企業(yè)的財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量的情況，這是對(duì)會(huì)計(jì)的基本要求。然而，從國(guó)內(nèi)外曝光的一系列會(huì)計(jì)丑聞來看，會(huì)計(jì)信息失真已成為全球性難題。由于會(huì)計(jì)信息失真，導(dǎo)致了市場(chǎng)資源的劣化配置、宏觀調(diào)控與微觀決策的失誤等等問題，阻礙了我國(guó)正常的經(jīng)濟(jì)建設(shè)。因此，必須深入研究會(huì)計(jì)信息失真的成因，并采取針對(duì)性措施進(jìn)行治理。
本文重點(diǎn)研究了我國(guó)會(huì)計(jì)信息失真的現(xiàn)狀，對(duì)引起會(huì)計(jì)信息失真的原因進(jìn)行了具體分析和研究，提出根治我國(guó)會(huì)計(jì)信息失真的對(duì)策。認(rèn)為造成會(huì)計(jì)信息失真的主要原因如下：社會(huì)經(jīng)濟(jì)轉(zhuǎn)型時(shí)期制度不完善客觀上造成的漏洞；法制不健全，執(zhí)法不嚴(yán)格，助長(zhǎng)了會(huì)計(jì)信息失真；會(huì)計(jì)監(jiān)督體系不完善的原因?qū)е鲁霈F(xiàn)會(huì)計(jì)信息失真；財(cái)會(huì)人員整體素質(zhì)偏低；會(huì)計(jì)制度的有些核算原則也是造成企業(yè)會(huì)計(jì)信息失真的客觀原因。
針對(duì)存在的問題及產(chǎn)生問題的原因，要治理會(huì)計(jì)信息失真，必須采取綜合治理措施，多管齊下，標(biāo)本兼治．本文主要提出以下對(duì)策：加快企業(yè)改革步伐，建立現(xiàn)代產(chǎn)權(quán)制度；完善法律法規(guī)；提高會(huì)計(jì)人員素質(zhì)，強(qiáng)化會(huì)計(jì)隊(duì)伍建設(shè)；完善會(huì)計(jì)監(jiān)督體系,包括企業(yè)內(nèi)部控制、社會(huì)監(jiān)督和國(guó)家監(jiān)督；改進(jìn)企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)體系等。

關(guān)鍵詞：會(huì)計(jì)信息,失真，原因、對(duì)策

Analysis of the Causes and the Solutions for
Distortion in Accounting Information
Abstract
Accounting becomes more and more important when the economy develops rapidly。The accounting information will play an important role in the macroeconomic and microeconomic with the socialization of production. The accounting information must really reflect the financial condition，operation result and cash flow of enterprise，this is the fundamental requirements to the accountant。However,the distortion of the accounting information has been a worldwide difficult problem since the scandals about accounting were exposed in the world. It leads the inferior allocation of the resources, the error of macro-control and microcosmic decision-making，and It causes restriction to our economic construction。 So we must find the reasons about the distortion of accounting information and take some measures．
This thesis focus on the research of reason why exists such condition and comes up with relevant strategy. The main causes of the distortion of the information are as follows： the loophole result in imperfect system in the period of economic transformation ；The morbidity of the law and the loose execution of the law further the distortion of the information； the incomplete accounting supervision system; low qualification of some accountants; some settlement principles and economic factors are the impersonality reasons for information distortion; the evaluations of the performances of the enterprise are unreasonable; and so on.
In consideration of the reasons why distortion of the accounting information happen, comprehensive measures should be taken. In this thesis ,some measures are proposed: quicken the step of reforms of the enterprise, establish modern property right; fulfils the accounting law system; enhances accounting qualification　and strengthens accountant management; fulfils the whole supervision system ，including the inner-controlled 、society-controlled and government-controlled regulation; improve the evaluations of the performances of the enterprise.

Keywords：Accounting information，Distortion，Cause and Solution


參考文獻(xiàn)
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[2] 朱奉順.會(huì)計(jì)信息失真的原因及防范：[碩士學(xué)位論文].上海：復(fù)旦大學(xué)會(huì)計(jì)學(xué)專業(yè)
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