摘要会计信息失真是指财务会计报告所反映的数据、情况与会计主体经济活动的实际状况和结果不一致，包括待定项目信息与实际不符，整体信息对于事实不完整、不充分。主要表现形式为：会计核算资料失真、资产计价失真、往来款项失真、收入失真、成本失真、经营成果失真，最终都会体现在会计报告的失真上：一是经济业务失真即虚列收入、乱挤乱列成本费用、支出和财产损失不及时记账等。二是会计核算资料失真即请客送礼、行贿、挥霍浪费等非法支出纳入合法支出项目中。关键词会计信息失真原因措施第2页共8页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共8页AbstractAccountinginformationdistortionisreferstothefinancialandaccountingreportreflectsthedata,situationandmainbodyofaccountingeconomicactivityactualconditionandinconsistentresults,includingpendingprojectinformationandpracticalwithdiscrepancies,overallinformationforthefactsdon'tcomplete,notsufficiently.Mainformofaccountinginformationdistortion,andassetvaluationdistortion,moneyexchanges,distortion,incomedistortion,costdistortion,operatingresultsdistortion,eventuallyembodiesinthedistortionofaccountingreportoneconomicbusinessdistortion:oneisthatlistincome,disorderlydeficiencysqueezedisorderlycolumncost,spendingandpropertydamagesuchaschargenotintime.2itisaccountinginformationdistortiongifts,bribes,thattreatwasted,andotherillegalspendingintolegalspendingprojects第3页共8页第2页共8页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共8页Keywords：Accountinginformation;distortion;reason;measures目录1.引言····································································································51.1会计信息失真的原因及治理措施的研究背景·············································51.2会计信息失真的原因及治理措施研究的目的与意义····································52.会计信息失真的概述···············································································52.1会计信息失真的概念···········································································52.2会计信息失真产生的原因·····································································52.3会计信息失真带来的后果·····································································63.会计信息失真的治理措施·········································································73.1内在原因的治理措施···········································································73.2外在原因的治理措施···········································································74.小结·····································································································85.结束语··...
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