浅谈会计信息失真的原因和对策.pdf

浅谈会计信息失真的原因及对策 摘要 我们的生产生活离不开计算，我们的经济运转同样也需要会计的参与，我们需 要固定的计算公式与相关的理论方案去参与实际应用，从而实现会计自身的价值也呈 现相应的数据信息。对于经济体系下的会计系统，它的理论与规章制度被要求是透明 的是可信服的，看起来这样做很容易 不过对于本国很多的公司而言是不同意实现的。 对于我国被要求的会计系统，它的很难被实现主要是由数据及信息失真造成的。对于 那些不能准确反应企业状况的会计数据，它的低质给我国微观经济产生不利影响，不 能正常运转。它的低质也给我国宏观经济造成混乱影响，因此企业的高层决断人员不 能借助于会计数据及信息给出合理的判断。所以，对于会计这一现象我国必须马上解 决，否则制约我国经济发展。 此论文主要是以我国会计矛盾现状展开的，针对讨论会计信息及数据的失真。从 会计问题的方方面面进行探讨，从信息来源及流向等多个层面进行分析，从而从根本 上找到信息失真的主要因素，以便于给出合理正确的解决方案。 关键词 会计信息；失真原因；对策 2 On the reasons and countermeasures for the distortion of accounting information Abstract Accounting information is the economic information which can reflect the changes situation of the main accountings value that people get by using accounting theory and method with accounting practice in the economic activity. In Chinas accounting system, require the accounting information true, reliable, which is the most simple requirement, but is also the most difficult thing can be achieved by the majority of our enterprises. The majority of our business have issue of ignoring accounting information out of sheet information, do not attach importance of the quality of accounting information, lack predictability information and cost information, do not stress the effect of information performance. The accounting information of low quality will not only make microeconomic plunge into chaos, while macroeconomic imbalances,which seriously affected the investors and managers make the right decisions. Therefore, to find a solution countermeasures to the problem of accounting information distortion is a pressing issue. The topic according to the existing problems of Chinas accounting information an