会计信息失真的原因及治理措施

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摘要

会计信息失真是指财务会计报告所反映的数据、情况与会计主体经济活动的实际状况和结果不一致，包括待定项目信息与实际不符，整体信息对于事实不完整、不充分。主要表现形式为：会计核算资料失真、资产计价失真、往来款项失真、收入失真、成本失真、经营成果失真，最终都会体现在会计报告的失真上：一是经济业务失真即虚列收入、乱挤乱列成本费用、支出和财产损失不及时记账等。二是会计核算资料失真即请客送礼、行贿、挥霍浪费等非法支出纳入合法支出项目中。

关键词会计信息失真原因措施

Abstract

Accounting information distortion is refers to the financial and accounting report reflects the data, situation and main body of accounting economic activity actual condition and inconsistent results, including pending project information and practical with discrepancies, overall information for the facts don't complete, not sufficiently. Main form of accounting information distortion, and asset valuation distortion, money exchanges, distortion, income distortion, cost distortion, operating results distortion, eventually embodies in the distortion of accounting report on economic business distortion: one is that list income, disorderly deficiency squeeze disorderly column cost, spending and property damage such as charge not in time. 2 it is accounting information distortion gifts, bribes, that treat wasted, and other illegal spending into legal spending projects

Key words：Accounting information ;distortion; reason ; measures

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1.引言 ···································································································· 5

1.1会计信息失真的原因及治理措施的研究背景 ············································· 5 1.2会计信息失真的原因及治理措施研究的目的与意义 ··································· 5

2. 会计信息失真的概述 ·············································································· 5

2.1会计信息失真的概念 ··········································································· 5 2.2会计信息失真产生的原因 ····································································· 5 2.3会计信息失真带来的后果 ····································································· 6

3. 会计信息失真的治理措施 ········································································ 7

3.1内在原因的治理措施 ··········································································· 7 3.2外在原因的治理措施 ··········································································· 7

4.小结 ····································································································· 8 5.结束语 ································································································· 8 参考文献 ································································································· 8

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