企业会计信息失真问题研究
毕业论文关键字：会计信息;信息失真;监督管理;审计体系
Research on Enterprise Accounting Information Distortion
Abstract: Accounting information is a variety of data collected, processed, processed, stored and output for accounting management. It is the economic information that is used to reflect the financial position and its change and management of the enterprise. The enterprise accounting information not only has the general information characteristic, but also has the very strong practical significance. Authenticity and reliability of accounting information is the basis of the economic decision-making and management activities, without the authenticity and reliability of corporate financial decision-making and management activities on the basis of the implementation of the loss. However, due to national accounting information management system is not perfect, corporate financial officers and other reasons the lack of professional ethics, accounting authenticity of the information business is seriously threatened, information distortion is very serious, has aroused great attention of society. In this paper, the concept and the specific performance of accounting information distortion to proceed, the status quo of Accounting Information Distortion and the harm caused to reveal the causes of accounting information distortion, and put forward the improvement measures, hoping to writing topics, to enterprises the reference.
Keywords: accounting information; information distortion; supervision and management; audit system
目录
序言 1
一、企业会计信息失真概述 2
（一） 企业会计信息失真定义 2
（二） 企业会计信息失真的具体表现 2
1、 伪造，变造会计凭证、会计账簿，编制虚假财务会计报告 2
2、侵占资产 2
3、隐瞒删除或记录虚假的交易或事项 2
4、蓄意使用不当的会计政策 2
二、会计信息失真现状与危害 3
（一）会计信息失真现状 3
（二）会计信息失真的危害 4
三、企业会计信息失真成因及其分析 5
（一）会计方法与会计制度自身不完善 5
（二）监督管理不力，审计体系不甚完善 5
（三）道德观念淡薄，法律意识差 6
（四）处罚力度不够，造成假账预期收益高 6
四、企业会计信息失真改善对策 7
（一）针对会计准则以及会计制度本身 7
1．制定更完善的会计法律法规 7
2.给企业的选择权要有度 7
3．借鉴国外的先进经验和方法，进一步修正会计制度 7
（二）完善会计监督机制的对策 8
1、建立健全完善的会计法律体系 8
2、明确会计责任主体，加强企业负责人在会计监督中的责任 8
3、创新会计监督手段 8
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