會(huì)計(jì)信息失真現(xiàn)狀、成因及對(duì)策

1、摘要什么是會(huì)計(jì)信息？會(huì)計(jì)信息就是會(huì)計(jì)工作人員在經(jīng)濟(jì)活動(dòng)過(guò)程中按會(huì)計(jì)特有的處理方法對(duì)交易事項(xiàng)中的各種原始數(shù)據(jù)進(jìn)行處理所產(chǎn)生的經(jīng)濟(jì)信息。會(huì)計(jì)信息作為社會(huì)經(jīng)濟(jì)發(fā)展的必然產(chǎn)物，隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展，社會(huì)各界對(duì)這一信息的依賴程度越來(lái)越高相應(yīng)的對(duì)會(huì)計(jì)信息質(zhì)量的要求也越來(lái)越高。會(huì)計(jì)信息作為信息使用者做出相關(guān)決策的重要依據(jù)，其真實(shí)性極為重要，而現(xiàn)實(shí)狀況卻與之截然相反，目前我國(guó)會(huì)計(jì)信息失真現(xiàn)象極為嚴(yán)重。本文通過(guò)分析會(huì)計(jì)信息失真的現(xiàn)狀、表現(xiàn)形式、

2、形成原因及其危害，為解決會(huì)計(jì)信息失真這一問(wèn)題提供相應(yīng)的科學(xué)依據(jù)，為深刻了解和治理會(huì)計(jì)信息失真、提高會(huì)計(jì)信息質(zhì)量提出新的解決思路，從而為治理會(huì)計(jì)信息失真這一現(xiàn)狀提供相應(yīng)的對(duì)策措施，希望以此可以為改善會(huì)計(jì)信息失真的情況提供一些微薄之力。關(guān)鍵詞：關(guān)鍵詞：會(huì)計(jì)信息失真失真現(xiàn)狀及危害失真成因?qū)Σ吣夸浺?、一、?huì)計(jì)信息失真的現(xiàn)狀、表現(xiàn)形式及危害會(huì)計(jì)信息失真的現(xiàn)狀、表現(xiàn)形式及危害......................1(一)會(huì)計(jì)信息失真涵義...

3、.........................................1(二）我國(guó)會(huì)計(jì)信息失真的現(xiàn)狀.....................................2（三）會(huì)計(jì)信息失真的表現(xiàn)形式.....................................3（四）企業(yè)會(huì)計(jì)信息失真的表現(xiàn).....................................31.虛增收入或隱瞞收入...........

4、...............................32.虛減成本、費(fèi)用或虛增成本....................................33.設(shè)置兩套賬..................................................34.私設(shè)小金庫(kù)..................................................35.隨意變更會(huì)計(jì)政策和濫用會(huì)計(jì)估計(jì)....

5、..........................4(五)會(huì)計(jì)信息失真的危害..........................................4二、二、會(huì)計(jì)信息失真的原因會(huì)計(jì)信息失真的原因....................................................................................4（一）內(nèi)部因素........................

6、..........................41.會(huì)計(jì)人員方面...............................................52.受不良經(jīng)濟(jì)利益的驅(qū)使.......................................5（二）外部因素..................................................61.外部監(jiān)督體制不完善................

7、.........................62.我國(guó)執(zhí)法機(jī)關(guān)治理不到位.....................................73.會(huì)計(jì)制度、會(huì)計(jì)法規(guī)不健全...................................74.政府行為不規(guī)范.............................................7三、三、會(huì)計(jì)信息失真的治理對(duì)策會(huì)計(jì)信息失真的治理對(duì)策............