会计信息失真的缘由及整治.docxVIP

PAGE PAGE 13 会计信息失真的缘由及整治 内 容 摘 要 会计信息对于不管是否从事会计这一行的人们来说都有着至关重要的作用，所有的会计后续活动基本都是依附在会计信息的基础上进行的。然而对于目前会计信息的现状来说，会计信息失真的现象真的是比比皆是，也从来没有得到根本的整治和解决。各界人士对此也有着很大的关注，只要会计信息失真这一现象一天得不到彻底的根治就会一直危害着我国的市场经济和经济信息的质量。所以将会计信息失真这一现象从根拔起彻底铲除不管对业内人士还是业外人士都是至关重要的。本文通过研究会计信息的重要性和会计信息失真的成因、危害及治理，目的是希望还会计信息一片净土，让市场经济秩序正常进行。 本文分为六大部分对会计信息失真的缘由和整治进行阐述：第一部分，从会计信息概念、特点、作用及重要性方面对其作了简要概述；第二部分，从会计信息失真的现状、表现、造成的危害影响，强调纠正会计信息失真的现象的必要原因进行分析；第三部分，列举几家出现会计信息失真现象的公司案例，并进行分析研究；第四部分，也就是本文的重中之中，说明如何规避和治理会计信息失真，从主观，客观和其他方面分别进行说明；第五部分，呼吁不管是从事会计这一行业还是不从事都要一起守护和归还会计信息失真一片净土；第六部分，就是本文结尾部分。 关键词：会计信息失真，原因，危害，治理，守护Abstract Accounting information is of vital importance to people whether they are engaged in accounting or not. All accounting follow-up activities are based on accounting information. However, for the present, the phenomenon of accounting information distortion is everywhere, and has never been a fundamental governance and solution. People from all walks of life also have a great concern about this, as long as the phenomenon of accounting information distortion can not be completely cured, it will always endanger the quality of our countrys market economy and economic information. Therefore, the accounting information distortion of this phenomenon from root to root out the complete eradication of whether the industry insiders or lay people are crucial. This paper studies the importance of accounting information and the cause of formation, harm and treatment of accounting information distortion, in order to return accounting information to a clean land and let the market economic order go on normally. This paper is divided into six parts to elaborate the long-term equity investment: the first part, from the concept, characteristics, role and importance of its brief overview; From the status of accounting information distortion, performance, the harm caused by the impact of emphasis on the rectification of accounting information distortion phenomenon must be done The fourth part, which is the most