浅析我国会计信息失真的现状及防范

摘要随着现代社会经济的飞速发展，会计信息在现代企业发展中的地位越来越重要。会计信息在微观管理、宏观调控及促进现代经济发展等各方面，都发挥着巨大的作用，因此越来越受到有关部门的重视。但由于利益的驱动等诸多方面的因素，当前一些企业会计信息失真现象比较严重，甚至损害了国家和人民的根本利益。为此,很有必要对企业会计信息失真的成因及其治理对策进行探讨。本文从会计信息失真的含义、表现、危害、成因及其对策等方面进行了一定的阐述。首先，从简单列举国内国外被揭露的大型会计造假案件着手对会计信息失真的含义、表现及其危害进行了阐述。其次，对会计信息失真的成因进行浅析。最后，根据其成因制定出一系列相应的对策。本文是通过查看大量的相关资料和书籍，在前人的经验之下结合自己的观点完成的，目的在于通过制定一些有效的措施来确保会计信息的准确性，从而保障国家、企业以及信息使用者的合法利益，促进国家经济的稳定发展。关键词会计信息信息失真成因利益企业绩效浅析会计信息失真现象成因及其对策IIAbstractWiththerapiddevelopmentofmodernsocialeconomy,theaccountinginformationhasamoreandmoreimportantstatusinthedevelopmentoftoday’senterprises.Theaccountinginformationplaysagreatrolenotonlyinthemicromanagement,butalsoinmacroeconomicregulationandthepromotionofthedevelopmentofmoderneconomy,andsoon.Therefore,somerelateddepartmentshavetakenitintomoreandmoreseriousconsideration.Butbecauseofthedriveofbenefitandsomeotheraspects,intherecentthedistortionphenomenaofaccountinginformationarequiteseriousinsomeenterprises,eventhebasicinterestofthenationandthepeoplehasbeenharmed.So,itisverynecessarytohaveadiscussionontheoriginandcountermeasureofthedistortionofaccountinginformation.Thethesishasacertainelaborationonthemeaning,performance,harms,originandcountermeasuresofit.First,thethesishasanelaborationonthemeaning,performanceandharmsofthedistortionofaccountinginformationaftersimplyenumeratedsomedomesticandoverseaslarge-scaleskullduggerycases.Thenitsimplyanalysestheoriginofthedistortionofaccountinginformation.Atlast,itgivessaseriesofcorrespondingcountermeasuresaccordingtotheorigin.Thisthesishasbeencompletedonthebasisofreadinglotsofrelevantinformationandbooks,andtheexperienceofourpredecessors.Theaimistoensuretheaccuracyofaccountinginformationthroughformulatinganumberofeffectivemeasures.Therebywecanprotectthelegitimateinterestofthenation,enterprisesandusersofinformation,andpromoteeconomystabilityanddevelopmentofourcountry.KeyWords:accountinginformation,informationdistortion,theorigin,interest,enterprisecountermeasure目录引言..............................................................................................................................-1-1会计信息失真的表现及其危害..............................................................................-1-1.1会计信息失真的含义.....................................................................................-1-1.2会计信息失真的表现.....................................................................................-1-1.2.1经济交易失真.......................................................................................-2-1.2.2会计核算失真.......................................................................................-2-1.2.3会计信息披露失真...............................................................................-2-1.3会计信息失真的危害.....................................................................................-3-1.3.1严重损害国家的利益...........................................................................-3-1.3.2严重损害企业的利益...........................................................................-3-1.3.3严重损害会计信息使用者的利益.......................................................-3-2会计信息失真的成因..............................................................................................-4-2.1受经济利益的驱使.........................................................................................-4-2.2会计从业人员素质不高.................................................................................-4-2.3现代企业资本结构的缺陷.............................................................................-5-2.4企业绩效评价体系不合理.............................................................................-6-2.5监督体系不完善，监督力度不够.................................................................-7-2.6会计法制不健全,执法力度不够....................................................................-8-3会计信息失真的对策..............................................................................................-8-3.1正确处理利益关系.........................................................................................-8-3.2加强道德教育、业务教育和后续教育.........................................................-9-3.2.1加强道德教育.......................................................................................-9-3.2.2加强业务教育.....................................................................................-10-3.2.3加强后续教育.....................................................................................-10-3.3实行财务总监制，通过负债方式来筹集企业投资所需的部分资金.......-10-3.4重视企业绩效的形成过程...........................................................................-11-3.5完善监督体系，加强监督力度...................................................................-12-3.6加强会计法制建设，加大执法力度...........................................................-12-浅析会计信息失真现象成因及其对策IV4结束语....................................................................................................................-13-参考文献....................................................................................................................-14-后记............................................................................................................................-15-引言