1 我国会计信息失真的原因及对策研究摘要随着社会主义市场经济的发展,会计信息制度正朝着规范化,制度化的方向去发展,然而,当前会计信息失真的现象极为普遍。造成会计信息失真的原因有很多, 主要有做出虚假报告,通过虚增利润来达到目的,会计人员及单位领导的素质不高, 对企业体制的监督和执法的力度不够等多方面。鉴于以上原因,治理会计信息失真就必须提高会计人员的业务素质和职业道德水平,严格执法,加大监督和执法力度, 加强企业内部制度的管理。只有从这些方面对症下药, 会计信息失真这一顽症才可能得以根治。本文在浅析我国会计信息失真原因的基础上,提出了相应的对策,力求使会计信息走向真实的轨道。关键词: 会计信息失真虚增利润监督力度会计人员素质 2 The reasons of the distortion of accounting information in China and countermeasures Abstract With the development of socialist market economy, the system of accountant information is growing in the trend of standardization and system. But the phenomenon of information distortion is very normal. The reason of that has many sides, mainly doing the ostensible report, achieving via increasing the profit inveracity, quality low in the accountant and leaders, not enough in the supervision and execution on the system of enterprise and soon. Whereas, the treatment of the information distortion must improve the operation quality and professional morality of the accountant, execute the law strictly, and widely supervise and strongly execute, and enhance the administration to the inner system. As long as resolving these fields, the information distortion can be cured thoroughly. This passage provide some relate strategy based on the analyzing the reason of information distortion, in order to make the account information go to the real track. Keywords: information distortion of account ; increase the profit inveracity ; strong supervision ; quality of accountant 3 目录 1引言............................................................................................................................. 1 2会计信息的内涵与作用............................................................................................. 2 会计信息的基本内容...................................................................................... 2 会计信息的作用.............................................................................................. 2 3会计信息失真的现状及危害.............................................
（参考）我国会计信息失真的原因及对策研究 来自淘豆网m.daumloan.com转载请标明出处.
