會(huì)計(jì)畢業(yè)論文-淺談會(huì)計(jì)信息失真的原因及對(duì)策-預(yù)覽頁(yè)
【正文】 信息質(zhì)量。 四 、 解決會(huì)計(jì)信息失真的對(duì)策 7 會(huì)計(jì)秩序混亂，會(huì)計(jì)信息失真如果長(zhǎng)期存在，對(duì)經(jīng)濟(jì)發(fā)展將造成嚴(yán)重后果，可能導(dǎo)致嚴(yán)重的“泡沫”經(jīng)濟(jì)：威脅企業(yè)的生存，阻礙市場(chǎng)經(jīng)濟(jì)的發(fā)展，還可能造成國(guó)有資產(chǎn)的流失，滋生腐敗現(xiàn)象，因此整頓好會(huì)計(jì)秩序，提高會(huì)計(jì)信息已成當(dāng)務(wù)之急。首先，我們必須認(rèn)識(shí)到市場(chǎng)經(jīng)濟(jì)是信用經(jīng)濟(jì)。再次，要加強(qiáng)道德守信宣傳，讓人們意識(shí)到會(huì)計(jì)誠(chéng)信的重要性及會(huì)計(jì)失信帶來(lái)的危害性，形成有益于社會(huì)支持、領(lǐng)導(dǎo)參與的氛圍。關(guān)鍵是強(qiáng)化政府的監(jiān)督職能，弱化直接管理職能。 （ 二）完善 法律 法規(guī)制度 體系 完善會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度，壓縮財(cái)務(wù)報(bào)告粉飾的空間，可以適當(dāng)增加財(cái)務(wù)報(bào)表附注，鼓勵(lì)企業(yè)披露非財(cái)務(wù)信息，進(jìn)一步完善與嚴(yán)格規(guī)范關(guān)聯(lián)交易的披露，加快制度和出臺(tái)新的具體會(huì)計(jì)準(zhǔn)則，針對(duì)我國(guó)特別是上市公司容易出問(wèn)題的準(zhǔn)則加以規(guī)范。任何人若想通過(guò)違反制度來(lái)得到什么好處，則必將從別的方面受到更 大懲罰，從而是得不償失的。另外會(huì)計(jì)信息是企業(yè)的領(lǐng)導(dǎo)做出決策的重要依據(jù)，會(huì)計(jì)信息質(zhì)量的優(yōu)劣將直接影響著決策的正確性。 （ 四 ） 提高會(huì)計(jì)從業(yè)人員業(yè)務(wù)素質(zhì)和職業(yè)道德水平 當(dāng)今 是知識(shí)經(jīng)濟(jì)的時(shí)代，人事管理活動(dòng)中最能動(dòng)的因素，治理會(huì)計(jì)信息失真關(guān)鍵是人。 ，通過(guò)會(huì)計(jì)論壇等方式相互探討會(huì)計(jì)知識(shí)，交流會(huì)計(jì)經(jīng)驗(yàn)和集思廣益，達(dá)到共同進(jìn)步的目的。會(huì)計(jì)從業(yè)資格證書(shū)是會(huì)計(jì)人員從事會(huì)計(jì)工作的“準(zhǔn)入證”，是證明能夠從事會(huì)計(jì)工作的唯一合法憑證。 。采取國(guó)家統(tǒng)一規(guī)定的財(cái)務(wù)軟件，使會(huì)計(jì)信息的收集、加工、處理和生成達(dá)到統(tǒng)一的規(guī)定要求，克服因手工操作出現(xiàn)的失誤 ，還可以大大提高會(huì)計(jì)信息的傳遞速度，方便使用者及時(shí)了解會(huì)計(jì)信息，還可以提高會(huì)計(jì)人員的工作效率問(wèn)題，為企業(yè)做出更大的貢獻(xiàn)。 二是加快建立企業(yè)、中介機(jī)構(gòu)和個(gè)人的信用檔案，借鑒國(guó)外的做法，對(duì)違反誠(chéng)信的單位和個(gè)人要記錄在案，并利于公民隨時(shí)查詢，從而增強(qiáng)單位及個(gè)人的誠(chéng)信意識(shí)，同時(shí) 使得有違反誠(chéng)信行為者付出應(yīng)有的代價(jià)并得到法律的制裁。 “經(jīng)濟(jì)越發(fā)展，會(huì)計(jì)越重要” 。 參考文獻(xiàn) ，關(guān)于會(huì)計(jì)真實(shí)性的思考，《中國(guó)市場(chǎng)》， 2021 年 35 期。 10 5． 黃輝，數(shù)據(jù)挖掘技術(shù)在虛假財(cái)務(wù)報(bào) 表識(shí)別中的應(yīng)用研究 ,財(cái)會(huì)通訊綜合版， 2021 年第 2 期 。 9． 郭云 ， 會(huì)計(jì)虛假信息的危害及治理措施 [J].財(cái)務(wù)研究 .2021，（ 22） 。 致謝 函授學(xué)習(xí)生活即將結(jié)束，在這兩年多的時(shí)間里，無(wú)論是學(xué)習(xí)還是生活我的收獲都很大。 ll wait in the line for one hour to get a ticket, and another two hours at the site, to only see a tiny bit of the place due to the crowds. Last year, 428 million tourists traveled in China over the weeklong holiday in October. Traveling during this period is a matter that needs thorough preparation. If you are short on time to plan the uping Golden Week it may not be a bad idea to avoid some of the most crowded places for now. There is always a place so fascinating that everyone yearns for. Arxan is a place like this. The beauty of Arxan is everlasting regardless of the changing of four seasons. Bestowed by nature, its spectacular seasonal landscape and mountains are just beyond word. Arxan is a crucial destination for the remended travelling route, China Inner Mongolia Arxan — Hailar — Manzhouli. It is also the joint of the four prairies across the SinoMongolian border, where people gravitate towards the exotic atmosphere mixed with Chinese, Russian, and Mongolia elements. As a historic site for the Yitian Battle, Arxan still embodies the spirit of Genghis Khan. Walking into Arxan, you will be amazed by a kaleidoscope of geous colors all the year round the Spring azaleas blooming red in the snow, the Summer sea wavering blue in the breeze, the Autumn leaves painted in yellow covering volcanic traces, and the Winter woods shining white on the vast alpine snowscape. Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region. Its full name Haren Arxan means hot holy water in the Mongolian language. Arxan is a tourism city in the northern frontier with a blend of large forest, grand prairies, vast snowfield, heaven lake cluster, thermium, as well as volcanic cluster. It is a rare and unique ecotourism base filled with healthy sunshine, clean air and unspoiled green. Nestled close to the country39。 Festival. In this day, girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills. If the needle floats on top of the water instead of sinking, it proves the girl is a skilled embroiders. Single women also pray for finding a good husband in the future. And the newly married women pray to bee pregnant quickly. Tradition transformed The love story of Niulang and Zhinu, and the Qixi Festival have been handed down for generations. Yet these ancient traditions and customs are slowly dying out. Many modern Chinese, particularly youngsters, seem to know more about St Valentine3
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