云南机电职业技术学院

毕业论文

题目：试论会计信息失真及对策

学校：云南机电职业技术学院

班级：会计11432班

学号：1143245

姓名：夏芳

指导教师：

摘要

目前，我国的会计信息失真问题依然很严重，对公司企业的经济秩序均有影响，对市场经济秩序构成严重威胁，损害了国家和公众的利益，近年来，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,随着我国一些大型企业和上市公司的会计造假和舞弊丑闻先后曝光，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人们开始怀疑会计信息的真实性，普遍成为了群众的焦点，会计信息的真实可靠是会计工作的生命线。 会计信息失真有两种情况，及合法会计信息失真和非法会计信息失真的定义。并对各自形成的原因进行分析探讨，然后在基础上捕捉看法和建议，期望随着经济发展和社会对比问题重化，使其能得到圆满解决。 关键词：会计信息失真、危害、原因、对策

Abstract

At present, the distortion of accounting information of our country is still very serious ,economic

order has effect on corporate, pose a serious threat to the order of the market economy, damage to the national and public interests, in recent years, with the development of socialist market economy, the accounting information system is moving towards standardization, institutionalization of the direction of development, however, along with a number of large enterprises and listing Corporation accounting fraud and fraud scandal has exposed, mainly make a false report, through inflated profits to achieve the objective, accounting personnel and unit leadership quality is not high, to the enterprise system of supervision and law enforcement is not enough people begin to doubt the authenticity of accounting information, generally become the focus of the masses, the true and reliable accounting information is the lifeblood of accounting. Accounting information distortion is of two kinds, and legitimate accounting information distortion and illegal definition of accounting information distortion. And the reasons for their formation are analyzed and discussed, and then capture the opinions and suggestions on the basis of expectations, along with the economic development and social comparison in heavy, so that it can be resolved.

目录

前言 一、绪论

1.1会计信息信息的概念?????????? 1.2会计信息失真的概念?????????????? 二、会计失真的表现?????????????????? 2.1舞弊性会计信息失真?????????????? 2.1.6会计报表编制失真?????????????? 2.1.5往来款项失真???????????????????? 2.1.4税金核算失真???????????????? 2.1.3对外投资收益体现失真???????????? 2.1.2成本费用核算失真?????????????? 2.1.1会计核算资料失真?????????????????? 2.2操作性会计信息失真?????????????? 2.3规范性会计信息失真?????????????? 三、会计信息失真的危害?????????????? 3.1会计信息失真会影响经济资源的合理流动???? 3.2会计信息失真将导致税收和国有资产的大量流失 ?? 3.3会计信息失真将导致税收和国有资产的大量流失 ??