内容提要：近几年来,中国会计面临"诚信危机",会计信息严重失真,会计假账大量盛行,诚信危机成为严重的社会问题.这些问题极大影响了国民经济的持续,稳定,协调发展,已经成为阻拦我国市场经济顺利发展的巨大障碍.针对会计信息失真的现状,如何治理会计信息失真,重建会计诚信成为当务之急.
本文主要由四部分构成.
第一部分,会计信息的概述.主要从理论上界定会计信息的涵义,作用,会计信息的质量,会计信息的质量特征.
第二部分,会计信息失真的现状.通过分析国家抽查统计结果和问卷调查,剖析了我国会计信息失真的现状.
第三部分,会计信息失真分析.主要分析了我国会计信息失真的种类,会计信息失真的危害及成因.
第四部分,会计信息失真的治理对策.提出从加强企业内部控制和完善法规法制建设,创造良好的外部环境两个方面解决会计信息失真问题.
关键词:会计信息失真 会计信息质量 内部控制制度 会计委派制
ABSTRACT
In recent years, Chinese accounting is faced with faith crisis, and accounting information lacks in fidelity, and false account is prevalent, these have seriously affected the consistent, steady, coordinated growth of national economy, thus prevent the market economy from progressing smoothly. How to administrate the lack of fidelity of accounting information and rebuild the accounting reputation has become an urgent problem.
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The paper consists of 4 parts.
The first part. The outline of accounting information. This part mainly illustrates the concept, the function, the quality and the characteristic of accounting information.
. The second part. The present situation of the lack of fidelity of accounting messages. Through the result of national test audit and sample survey, this part analyses the current situation of the lack of fidelity.
The third part. The analysis of the lack of fidelity. This part deals with the sorts, the cause , and the harm of the lack of fidelity of accounting information. .
The fourth part. Countermeasures. We should solve the problem through two ways, that is : to strengthen the internal control of the enterprise and to perfect the laws and regulations; to create a perfect outside setting. I
Key Words: the lack of fidelity of accounting messages, the quality of accounting messages, internal administration system , the appointment of accountants
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目 录
第一部分 会计信息的概述
一,会计信息的概念及作用
一会计信息的概念
信息是对人有用的,能够影响人们行为的数据.信息是客观世界中各种事物的变化和特征的最新反映,是客观事物之间联系的表征,也是客观事物状态经过传递后在人脑中的再现,从而可以对人产生指导.任何信息只有经过传递才
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