畢業(yè)論文會(huì)計(jì)信息失真的成因及對(duì)策研究

1、摘要I摘要會(huì)計(jì)信息失真是近幾年來(lái)出現(xiàn)的一種嚴(yán)重的社會(huì)經(jīng)濟(jì)現(xiàn)象。會(huì)計(jì)信息既是直接使用者進(jìn)行經(jīng)濟(jì)決策的重要依據(jù)也是國(guó)家統(tǒng)計(jì)信息和宏觀經(jīng)濟(jì)信息的重要來(lái)源。因此研究會(huì)計(jì)信息失真問(wèn)題十分迫切。會(huì)計(jì)信息是管理者、投資者和債權(quán)人的等改善經(jīng)營(yíng)管理、評(píng)價(jià)財(cái)務(wù)狀況、做出投資決策、防范經(jīng)營(yíng)風(fēng)險(xiǎn)的主要依據(jù)。從心理學(xué)角度來(lái)看任何行為的發(fā)生都受到行為人心理活動(dòng)的影響而會(huì)計(jì)活動(dòng)作為一種行為的表現(xiàn)同樣也受到行為發(fā)出者心理活動(dòng)規(guī)律的影響不同的心理因素干擾會(huì)對(duì)會(huì)計(jì)信息失真

2、造成程度不同的影響將心理因素與會(huì)計(jì)信息失真相結(jié)合開(kāi)啟了另一個(gè)分析會(huì)計(jì)信息失真的角度.文章分析我國(guó)會(huì)計(jì)信息失真問(wèn)題現(xiàn)狀和特點(diǎn)從歷史及現(xiàn)實(shí)出發(fā)分析會(huì)計(jì)信息失真問(wèn)題存在的實(shí)際原因淺析會(huì)計(jì)信息失真的解決方法及相關(guān)對(duì)策。關(guān)鍵詞：會(huì)計(jì)信息失真；失真；對(duì)策目錄目錄引言.............................................................................................

3、................................11、會(huì)計(jì)信息失真的原因...................................................................................................21.1會(huì)計(jì)信息質(zhì)量現(xiàn)狀.................................................................

4、..............................21.2引起會(huì)計(jì)信息失真的一些具體原因...................................................................31.3會(huì)計(jì)信息失真的種類...........................................................................................

5、51.3會(huì)計(jì)信息失真的具體表現(xiàn)...................................................................................52、會(huì)計(jì)信息失真成因分析...............................................................................................72.1企業(yè)產(chǎn)權(quán)制度不明晰，

6、形成信息不對(duì)稱...........................................................72.2會(huì)計(jì)準(zhǔn)則、制度和會(huì)計(jì)政策有可選擇性...........................................................72.3會(huì)計(jì)事項(xiàng)具有不確定性............................................................

7、...........................72.4單位內(nèi)部控制機(jī)制不夠健全...............................................................................82.5會(huì)計(jì)信息失真與社會(huì)風(fēng)氣不正有關(guān)...................................................................82.6會(huì)計(jì)人員的業(yè)務(wù)素

8、質(zhì)不高...................................................................................83治理會(huì)計(jì)信息失真的對(duì)策..............................................................................................93.1會(huì)計(jì)信息產(chǎn)權(quán)明晰至關(guān)重要...........

9、....................................................................93.2建立企業(yè)管理信息系統(tǒng).......................................................錯(cuò)誤錯(cuò)誤!未定義書簽。未定義書簽。3.3建立企業(yè)的約束機(jī)制......................................................

10、.....錯(cuò)誤錯(cuò)誤!未定義書簽。未定義書簽。3.4加強(qiáng)企業(yè)監(jiān)督與財(cái)務(wù)預(yù)警機(jī)制的建設(shè)...............................錯(cuò)誤錯(cuò)誤!未定義書簽。未定義書簽。3.5健全法律制度、完善法規(guī)體系...........................................................................93.6加快會(huì)計(jì)師事務(wù)所的建設(shè)步伐.......................

11、....................................................93.7提高會(huì)計(jì)人員素質(zhì)...............................................................錯(cuò)誤錯(cuò)誤!未定義書簽。未定義書簽。參考文獻(xiàn)........................................................................