会计论文初稿修改.doc

关于会计信息真实性的思考 作 者： 江 勤 专 业： 会计双学位 年 级： 09级 学 号： 指导老师： 鲁 平 目 录 前 言 1 1.会计信息真实性的概述 1 1.1会计信息 1 1.2会计信息真实性的界定 1 1.3研究会计信息真实性的意义 1 2.会计信息失真的表现、危害 2 2.1会计信息失真的表现 2 2.2会计信息失真的危害 2 3.会计信息失真的原因 3 3.1会计信息失真的主观原因 3 3.2会计信息失真的客观原因 3 4.会计信息失真的现状及对经济的影响 4 4.1我国会计信息失真的现状 4 4.2会计信息失真对我国经济的影响 5 5.会计信息失真的治理对策 5 6.结论 7 文献综述 8 Thinking About The Authenticity Of Accounting Information Abstract The provision and use of accounting information to reflect past economic activity, controlling current economic activity and predict future economic activity, is the important basis for decision-making by stakeholders, the authenticity of accounting information accounting work is the life, was needed for economic development. But for a long time, a thing are very common for false accounting information and gradually developed into a prominent problem, and there are a growing trend, has now become a persistent medical problems, the more chronic illness, urgent attention necessary and timely medical treatment. Premier Wan also offered to strengthen accounting supervision and inspection, and comprehensive control of accounting information distortion problems.Try this article on facility of accounting information theoretical analysis of the meaning, resolves the status of enterprises accounting information quality in China, as well as for enterprises, State and social life so as to bring serious danger, depth of analysis on the causes of distortion of accounting, explore and propose improvement of the fiscal environment, supervision from outside the enterprise to the internal prevention and countermeasures to ensure the authenticity of accounting information. [Keywords] accounting information distortion of Accounting Information accounting control 前 言 会计信息作为重要的社会经济信息和“商业语言”，在社会经济生活中发挥着重要的作用。会计信息内容真实，数据准确，资料可靠，它不仅关系到企业管理水平和决策水平的提高，还关系到国家对国民经济的宏观指导，它不仅是会计信息客观特征的总要求，也是会计核算的重要的基础，企业提供的会计信息是否真实、完整，越来越引起社会各界的广泛关注，目前我国会计信息失真现