淺析會(huì)計(jì)信息失真-展示頁(yè)
2025-07-07 15:45本頁(yè)面
【正文】 我國(guó)加入WTO以后,會(huì)計(jì)信息對(duì)現(xiàn)代企業(yè)的發(fā)展越來越受到有關(guān)部門的重視,但由于受到傳統(tǒng)行為的影響和個(gè)體利益的驅(qū)動(dòng),當(dāng)前一些企業(yè)會(huì)計(jì)信息失真現(xiàn)象比較嚴(yán)重,某種意義上與世貿(mào)組織對(duì)企業(yè)的發(fā)展要求很不相稱,甚至損害著國(guó)家和人民的根本利益。 關(guān)鍵詞會(huì)計(jì)信息；失真；原因；對(duì)策；安然事件ABSTRACTWith the development of the market economy and accounting information by more and more attention to its authenticity is more and more attention. Accounting information distortion phenomenon of widespread concerns the healthy development of the socialist economic order and social stability. False accounting information not only cover up the true financial condition and results of operations of the enterprises, and bee an important factor affecting the social and economic order and clean government, has aroused great concern in the munity. Effectively solve the problem of accounting information distortion and was a bearing on the healthy development of the national economy and society can stability of important issues.KEY WORDSAccounting information 。虛假的會(huì)計(jì)信息不僅掩蓋了企業(yè)真實(shí)財(cái)務(wù)狀況和經(jīng)營(yíng)成果，而且成為影響社會(huì)經(jīng)濟(jì)秩序和廉政建設(shè)的重要因素，早已引起了社會(huì)各界的高度關(guān)注。. . . . .目 錄內(nèi)容摘要 2關(guān)鍵詞 2ABSTRACT 3KEY WORDS 3一、會(huì)計(jì)信息失真的定義及其分類 4（一）規(guī)范性失真 4（二）技術(shù)性失真 4（三）違法性失真 4二、會(huì)計(jì)信息失真的表現(xiàn) 4 原始憑證失真 5 原始憑證的要素填寫不全 5 財(cái)務(wù)賬目管理混亂 5 會(huì)計(jì)報(bào)表虛假 5 收入、成本、費(fèi)用、資產(chǎn)失真 5三、會(huì)計(jì)信息失真的危害 5 會(huì)計(jì)信息失真的案例 5 會(huì)計(jì)信息失真的危害 7四、會(huì)計(jì)信息失真的治理對(duì)策 7 針對(duì)該問題形成的原因分析 7 會(huì)計(jì)工作中有法不依,違法不究的現(xiàn)象比較嚴(yán)重 7 會(huì)計(jì)規(guī)范體系尚不完善 8 會(huì)計(jì)人員的素質(zhì)參差不齊 8 監(jiān)督機(jī)制不健全 8 單位負(fù)責(zé)人違法干預(yù)會(huì)計(jì)工作 9 由于采用計(jì)算機(jī)記賬帶來的一些問題 9 針對(duì)該問題采取的一些對(duì)策 9 增強(qiáng)法制觀念,全面落實(shí)《會(huì)計(jì)法》 9 全面完善會(huì)計(jì)規(guī)范體系 9 加強(qiáng)會(huì)計(jì)隊(duì)伍建設(shè),全面提高會(huì)計(jì)人員素質(zhì) 10 完善社會(huì)監(jiān)督體系,嚴(yán)格執(zhí)法 10 實(shí)行會(huì)計(jì)人員委派制,加強(qiáng)會(huì)計(jì)人員工作的客觀性、獨(dú)立性 10 盡快制定與會(huì)計(jì)電算化有關(guān)的會(huì)計(jì)準(zhǔn)則和審計(jì)準(zhǔn)則 10五、參考文獻(xiàn) 11六、致 謝 11淺析會(huì)計(jì)信息失真內(nèi)容摘要隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展，會(huì)計(jì)信息受到越來越多的重視，其真實(shí)性也越來越多地受到關(guān)注。會(huì)計(jì)信息失真現(xiàn)象的普遍存在，事關(guān)社會(huì)主義經(jīng)濟(jì)秩序健康發(fā)展和社會(huì)穩(wěn)定。切實(shí)解決好會(huì)計(jì)信息失真問題，是一項(xiàng)事關(guān)國(guó)民經(jīng)濟(jì)能否健康發(fā)展，社會(huì)能否穩(wěn)定的重要問題。 the distortion of the Reasons and Countermeasures of 。為此,很有必要對(duì)企業(yè)會(huì)計(jì)信息失真的
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