目录
摘要······································································3
关键字···································································3
一、当前会计信息失真的现状和影响···························3
(一)我国会计信息失真的现状····································3
(二)会计信息失真对我国经济的影响····························4
二、会计信息失真的原因··········································4
(一)会计信息失真的客观原因····································4
(二)会计信息失真的主观原因····································5
三、会计信息失真的分类、表现形式及造假方法············5
(一)会计信息失真的分类·········································5
(二)会计信息失真的表现形式····································6
(三)会计信息造假的方法·········································6
四、会计信息失真的治理和防范·································7
(一)会计信息失真的治理对策····································7
(二)会计信息失真的防范·········································7
参考文献·······························································9
简述会计信息失真的影响和解决方法
【摘要】:长期以来,信息会计失真的事情时有发生,并逐步发展成为一个十分突出的问题,且有愈演愈烈的趋势,现已成为久治不愈的痼疾,亟待引起必要的重视并予以及时治理。真实性是会计信息的生命。它不仅涉及到国家的会计法律、法规建设、企业外部经济环境,而且还涉及到企业的内部会计管理工作的诸多方面。因此,研究和治理会计信息失真问题已经迫在眉睫。所以本文主要针对会计信息失真现象产生的原因和危害,会计信息失真分类及表现形式,会计信息失真的现状和影响,以及如何防范和智力会计信息失真等问题提出一些建议和对策,从根本上解决会计信息失真,以促进我国经济健康、有序的发展。
【关键字】:失真 会计监督 失真防范