v目录摘要................................................................1Abstract............................................................2引言................................................................31.会计信息失真的几种表现............................................31.1核算失真.....................................................31.2成本失真.....................................................32.会计信息失真的不利影响............................................52.1导致企业应诉失败.............................................52.2导致无形资产贬值.............................................52.3导致制度结构失效.............................................62.4打破企业利益均衡.............................................63.会计信息失真的原因................................................63.1会计制度不完善...............................................63.2监管机制不完善...............................................73.3从业人员整体素质不高.........................................73.4会计基础工作薄弱.............................................73.5会计行业执法松懈.............................................84.治理会计信息失真的策略............................................84.1健全监管机制，加强监管力度...................................84.1.1建立内部监督机制，强化内部管理体系.....................84.1.2强化政府外部的监督.....................................94.1.3健全内、外控制制度，加大监督力度.......................94.1.4加强税收监管力度......................................104.2改善利益分配机制............................................104.2.1深化现代企业制度建设..................................104.2.2推行会计委派制.......................................114.3完善会计法规体系............................................114.4健全网络信息控制............................................114.5提高从业人员整体素质........................................124.5.1大力培训会计人员政治业务素质和职业道德水平............124.5.2建立诚信工程，强化诚信教育..........................13结语...............................................................13会计信息失真的成因与治理摘要目前，我国会计信息失真问题日益暴露。会计信息失真严重影响了我国正常的经济秩序和经济建设。本文主要论述了会计信息失真的主要表现、危害、成因及应采取的对策，并从主客观方面进行了论述。根据分析的原因和危害，进一步提出了解决会计信息失真的对策：完善监督机制，加强监管，提高效益和分配激励机制，建立和完善会计法规体系，加大执法力度，以确保真实有效的控制信息来提高网络环境，提高单位领导和会计人员的整体素质。关键词：会计信息；监督机制；会计法规AbstractAtpresent,theproblemofaccountinginformationdistortioninChinaisincreasinglyexposed.Thedistortionofaccountinginformationhasseriouslyaffectedourcountry'snormaleconomicorderandeconomicconstruction.Thispapermainlydiscussesthemainmanifestations,hazards,causesandCountermeasuresofaccountinginformationdistortion,anddiscussesthesubjectiveandobjectiveaspects.Accordingtotheanalysisofthecauseandharm,putsforwardthecountermeasurestosolvetheaccountinginformationdistortion:perfectingthesupervisionmechanism,strengthensupervision,improvetheefficiencyandincentivemechanism,establishingandperfectingtheaccountingsystemoflawsandregulations,strengthenlawenforcement,toensurecontrolofrealandeffectiveinformationtoimprovethenetworkenvironment,improvetheoverallqualityoftheunitleadershipandaccounting...
VIP
