关于会计信息真实性的思考:关于会计真实性的思考论文 <br /> <br />关于会计信息真实性的思考 摘 要 近些年来,伴随着建立了社会主义市场经济体制,在我国会计信息失真的现象已经普遍存在,涉及到的了很多单位,大面积,分析我国会计信息中目前存在的问题,发现问题主要有现行的会计制度自身存在的缺陷;会计准则和社会制度上的漏洞。导致会计信息不真实、不可靠的主要原因:经济利益上的冲突;企业内外部自身监督存在不足;企业自身的素质不够和缺乏责任心;企业的制度不全无法使员工的利益得到保障;会计失真的危害。并且分析了这些问题的表现形式,探讨了会计失真的治理方法,提出相应的预防手段:加强法律效应,对造假的一概不放过;从源头抓起,对原始凭证的真实性紧抓不放;对会计管理制度进行健全和完善,提高会计人员的职业道德素养,使得其业务素质提高和加强他们的工作胜任能力。本文试在对会计信息真实性含义进行理论辨析及分析会计信息自身缺陷和外在因素对会计信息真实性影响的基础上,解析我国企业会计信息质量现状,并结合我国经济,社会状况思考造成会计信息失真的原因,如企业内部原因、会计环境原因和社会环境原因等,最后分析会计信息缺乏真实性给企业、国家和社会生活等各方面带来的危害,探索并提出改善会计环境,从企业外部到内部防范和治理会计信息失真的对策。 <br /> <br /> 关键词: 会计信息真实性,会计信息失真,现状,失真原因,对策 Thinking about the accounting information authenticity <br /> ABSTRACT <br /> In recent years, with the socialist market economic system is established, the accounting information distortion phenomenon is widespread in our country, involves a lot of units, large area, analyzes the problems existing in the accounting information, found the problem basically has the defects of the current accounting system; A loophole in the accounting standards and the social system. Cause the main cause of the accounting information untrue, unreliable: economic conflict of interest; Corporate internal and external supervision and shortcomings; The quality of their own is not enough and lack of the sense of responsibility; Not all, of the enterprise system cannot make guaranteeing the interests of the employees; The dangers of accounting distortion. And analyses the manifestation of these problems, discusses the distortion of the accounting treatment method, put forward the corresponding prevention measures: strengthen the legal effect,'t let anything to fraud; Grab from fountainhead, holding tightly the truthfulness of the original documents; To improve and perfect the accounting management system, improve accounting personnel professional moral accomplishment, make its business and to strengthen to improve the quality of their work competence. <br />KEYWORDS:the accounting information authenticity ,Accounting information distortion ,current situation,causes of false,countermeasure 目 录 <br /> 1 绪论 1 1.1 选题背景 1 1.2 选题意义 1 2 真实性的含义及虚假会计信息的现状、表现及案例分析 3 2.1 会计信息真实性的含义 3 2.1.1 有用性 3 2.1.2 相关性 3 2.1.3 可靠性 4 2.1.4 中立性 4 2.2 虚假会计信息的现状 4 2.2.1 破坏投资环境、影响经济资源的合理分配 4 2.2.2 导致利税和其他国有资产大量流失 4 2.2.3 破坏了正常的生产经营程序 5 2.2.4 助长腐败之风,影响国家的政...