XX大学会计系会计电算化毕业论文.doc

XX大学 毕业论文 会计信息失真的原因及对策 学生姓名： 学 号： 院系名称：会计系 专业名称：会计电算化 指导教师： XX大学教务处制 年 月 日 会计信息失真的原因及对策 摘要 会计信息是人们在经济活动过程中运用会计理论和方法，通过会计工作的实践获得的反映会计状况的一种经济信息。会计信息失真是一个国际性、历史性的问题，也是世界各国当前需要着力研究解决的重大问题。因为会计信息是反映会计主体价值运动状况的经济信息，是价值运动及其属性的一种客观表达，是整个会计行为系统的核心部分，其实质是各种利益关系的反映。随着经济全球化和我国市场经济的不断发展，人们对会计信息的依赖程度越来越强。因此必须加大力度，事先防范会计信息失真问题。?要建立和完善会计法规体系以及发挥注册会计师的审计监督作用，修订和完善《会计法》。会计法是会计工作的根本大法，加快具体会计准则的研究和出台步伐，以尽早形成与国际会计惯例相协调并体现中国当前市场经济发展特点的会计准则体系，对会计核算和信息披露进行严格规范。 关键词：会计信息； 会计信息失真；防范；信息披露 ACCOUNTING INFORMATION DISTORTION AND COUNTERMEASURES ABSTRACT Accounting information are in the process of economic activities, the use of accounting theory and methods, through the practice of accounting to reflect the accounting status obtained by a kind of economic information. Distortion of accounting information is an international, historical issue, but also focus on the current needs of all countries in the world to study and solve major problems. Since the accounting information is reflected in the accounting situation of the main economic value of sports information, sports and their property values are an objective expression of the entire accounting system are the core of its essence is a reflection of the relationship between the various interests. With economic globalization and Chinas market economy development, peoples dependence on accounting information is becoming more strong. Must therefore strengthen its efforts to prevent distortion of accounting information problem. To set up and improve the accounting system of laws and regulations, as well as the audit of certified public accountants to play a supervisory role, revising, and perfecting the Accounting Law. Accounting Law is the fundamental law of accounting, specific accounting standards to accelerate the research and introduction of the pace for an early formation and the coordination of international accounting practice and embody the Chinese characteristics of the current development of the market economy system, accou