畢業(yè)論文探析會(huì)計(jì)信息失真的原因和治理(已修改)
2025-06-20 00:08 本頁(yè)面
【正文】 南通大學(xué)畢業(yè)設(shè)計(jì)（論文） I 摘 要 會(huì)計(jì)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(guó)家宏觀經(jīng)濟(jì)政策的制定，為了維護(hù)我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)，企業(yè)提供的會(huì)計(jì)信息必須真實(shí)可靠。但是，在科技經(jīng)濟(jì)高度發(fā)展的今天，企業(yè)會(huì)計(jì)信息失真的情況仍時(shí)有發(fā)生。如何減少會(huì)計(jì)信息失真的現(xiàn)象呢？本文通過(guò)對(duì)企業(yè)會(huì)計(jì)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(huì)計(jì)人員的思想素質(zhì)，提高會(huì)計(jì)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(huì)計(jì)信息失真的現(xiàn)象，促使我國(guó)經(jīng)濟(jì)穩(wěn)步的、有序的發(fā)展。 關(guān) 鍵詞：會(huì)計(jì)信息；會(huì)計(jì)信息質(zhì)量；會(huì)計(jì)信息失真 南通大學(xué)畢業(yè)設(shè)計(jì)（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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