研究会计信息失真的制度性原因及对策--毕业设计论文.doc

PAGEII

论文分类号：C93学校代码：13681

H

HaojingcollegeShaanxiUniversityofScience＆Technology

毕业设计说明书(论文)

题目：研究会计信息失真的制度性原因及对策

学生姓名：

学号：110165

系部：经济七系

专业班级：会计1101

指导教师：

二〇一五年六月

PAGEIII

InstitutionalReasonsforAccountingInformationDistortionandCountermeasures

Abstract

Themoreeconomicdevelopment,moreimportantaccountinginformation,accountinginformationasanimportantsocialresources,managers,investors,thepublicandgovernmentdepartmentstoimprovemanagement,evaluatingtheoverallfinancialsituation,tomakeinvestmentdecisions,strengthenmacro-controlbasis.

Accountinginformationisreflectedinthevalueoftheaccountingbodymovementsituationandeconomicinformation,itisanobjectiveexpressionofmovementandpropertyvalue,isthecoreoftheaccountingbehaviorofthesystem,anditsessenceisareflectionoftherelationshipbetweenthevariousinterests.WitheconomicglobalizationandChinasmarketeconomycontinuestodevelop,itisdependentontheaccountinginterestisgrowing.Butwiththeeconomicdevelopment,onlytoeradicatetheaccountinginformationdistortioninordertosafeguardthesocialistmarketeconomicorder.

InordertoachievethestatusofAccountingInformationDistortionreasonsputforwardsomemoreanalysisandinterpretation,andthecorrespondingobjectoftheissuesraisedhavetargetedrecommendationsforimprovement,clarifypropertyrightsduetolackofclarity,theCPAsaccountingsystemisimperfect,inadequateoversightandotheraccountinginformationdistortioniscausedbytherootcausesofandsolutionstogovernfundamentaldistortionofaccountinginformationwillimprovethequalityofinformation,andpromotethesignificanceofthemarketeconomytowardsahealthyandorderlydevelopment.

KEYWORDS:Accounting,informationdistortion,countermeasur