浅论会计信息失真与审计对策分析

引  言········································································································4

一、会计信息失真概述··············································································4

（一）什么是会计信息失真······································································4

（二）会计信息失真的原因······································································5

（三）会计信息失真的主要种类·······························································9

二、当前审计工作对防范会计信息失真存在的问题·································11

（一）审计人员素质参差不齐，难以适应新时期审计工作的要求···········11

（二）问责不到位，影响了审计监督作用的正常发挥······························12

（三）会计准则、制度本身不完善、不健全·············································12

三、防范会计信息失真的审计对策及建议··················································13

（一）健全和完善会计制度········································································13

（二）改进会计管理体制，适度推行会计委派制······································14

（三）提高会计人员的业务素质和职业道德素质······································14

（四）建立健全和完善监督体系································································15

（五）强化问责机制，加大审计监督处罚力度··········································15

（六）提高单位负责人的素质和管理水平·················································16

（七）提高审计队伍的整体素质································································17

五、结　语·································································································18

摘　要: 会计信息是反映会计主体价值运动状况的经济信息，是价值运动及其属性的一种客观表达，是整个会计行为系统的核心部分，其实质是各种利益关系的反映。随着经济的全球化和我国市场经济的不断深入和发展，人们对会计信息的依赖程度越来越高。

会计信息失真的范围应该比会计作弊更为广泛，具有复杂性和多样性，它包括合法会计信息失真和非法会计信息失真。

会计信息失真是一个较为复杂的问题，在审计过程中不能凭感觉对某某问题轻易下结论，而是要根据具体情况分清会计信息失真的种类，看其是否属于“故意失真”、“非法失真”或“非故意失真”、“合法失真”，然后再在其基础上分清失真的真正原因，做到“有的放矢”和“对症下药”，采取相应措施，解决治理好会计信息失真问题，加强审计监督。从而真正避免会计信息失真的问题，减少会计信息失真给国家和人民带来的危害，使会计更好地为我国的社会主义现代化建设服务。

[ 关键词 ] 　会计信息　　失真　　审计　　对策

浅论会计信息失真与审计对策分析