会计信息真实性的思考 论文.doc

2007届毕业生 毕业论文 题 目: 会计信息真实性的思考 院系名称： 管理学院 专业班级： 会电专0401 学生姓名： 罗丽丽 学 号： 2004541026 指导教师： 袁晓波 教师职称： 2007 年 5 月 25 日 摘 要 会计信息失真是我国普遍存在的一个“毒瘤”，已引起全社会的广泛关注。失真的会计信息不仅损害了国家和公众利益，也不利于会计行业的发展。若想根治会计信息失真，应走“预防为主、治理为辅”的道路。即加强思想道德教育和业务教育；完善企业制度、规范会计基础工作；积极利用社会舆论工具；不断完善包括审计监督在内的社会监督体系。只有双管齐下，才能彻底治理这个问题。关键词：会计信息To accounting information authentic ponder Abstract Accounting information distortion is our country universal existence one “the malignant tumor”, has aroused the entire societys widespread interest.Appears generally the accounting information distortion phenomenon, has provided the false situation to the user, formulated the related policy for the policy-maker to bring the adverse effect, seriously has already affected the national economy normal operation, becomes important content which current accountant reformed.Not only the distorted accounting information has harmed national and the public benefit, also does not favor accountant the profession the development. We should aim at the reason which it produces, proposed should adopt countermeasure.If wants to permanently cure the accounting information to distort, should walk “the prevention primarily, the government for auxiliary” path.Namely enhancement thought moral education and service education; Perfect enterprise system, standard accountant foundation work; Uses the public opinion tool positively; Consummates unceasingly including the audit surveillance the society supervises the system.Only then employs two methods to achieve one goal, can govern this question thoroughly. This article first analyzes the accounting information authentic content, extremely authentic limits, with authenticity and relevant relations.Next reason which produces from the accounting information distortion, distorts the harm to the accounting information which may cause.Finally obtains the accounting inform