畢業(yè)論文探析會計信息失真的原因和治理(已修改)
2025-06-20 00:08 本頁面
【正文】 南通大學(xué)畢業(yè)設(shè)計（論文） I 摘 要 會計信息的質(zhì)量，不僅關(guān)系到企業(yè)內(nèi)部管理的成效，而且關(guān)系到國家宏觀經(jīng)濟(jì)政策的制定，為了維護(hù)我國社會主義市場經(jīng)濟(jì)，企業(yè)提供的會計信息必須真實可靠。但是，在科技經(jīng)濟(jì)高度發(fā)展的今天，企業(yè)會計信息失真的情況仍時有發(fā)生。如何減少會計信息失真的現(xiàn)象呢？本文通過對企業(yè)會計信息失真形成原因的分析，提出了加強(qiáng)企業(yè)內(nèi)部控制和外部監(jiān)督，提高企業(yè)領(lǐng)導(dǎo)人和會計人員的思想素質(zhì)，提高會計人員專業(yè)技術(shù)水平及業(yè)務(wù)素質(zhì)、健全相關(guān)法律法規(guī)，加大懲罰力度等措施，從而減少會計信息失真的現(xiàn)象，促使我國經(jīng)濟(jì)穩(wěn)步的、有序的發(fā)展。 關(guān) 鍵詞：會計信息；會計信息質(zhì)量；會計信息失真 南通大學(xué)畢業(yè)設(shè)計（論文） II ABSTRACT The quality of accounting information, not only related to the effectiveness of internal management, but also to national macroeconomic policies. Current accounting standards, external oversight system, punishment, governance and internal control influenced the accounting information quality requirements. To prevent the distortion of accounting information, accounting standards must be improved, and strengthen external oversight, increase penalties, strengthen the legal system, optimize the structure of corporate governance, sound internal control system and other measures to reduce the distortion of accounting information, through such measures in order to improve our business accounting accuracy of information and provide the appropriate assistance. Key words: Accounting information。 the Quality of Accounting Information。 Accounting Information
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