会计毕业论文 关于会计信息真实性的思考_会计信息真实性的思考

会计毕业论文 关于会计信息真实性的思考由刀豆文库小编整理，希望给你工作、学习、生活带来方便，猜你可能喜欢“会计信息真实性的思考”。

会计毕业论文 关于会计信息真实性的思考摘 要：会计信息是企业各方面利益相关者进行决策的重要依据，会计信息的真实性是会计信息质量特征的核心，真实的会计信息是会计工作的立命之本，是经济发展的需要。

但是当前会计信息失真的现象泛滥，我国企业会计信息缺乏真实性的问题已经到了令人担忧的地步。可以这么说：自从会计诞生以来，会计信息失真便已存在。但时至今日，它已不是单纯会计工作本身的问题，它已经成为一个普遍的社会问题，是社会经济问题在会计领域中的综合反映。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。

关键字：会计信息会计信息真实性会计信息失真失真原因治理对策

Abstract：Accounting information is one of the decisive bases, on which the busine directors on every profit aspects rely when they make relevant decisions.Its

authenticity is the core of accounting information’s quality, and the eential of accounting.It is also the need of economic development.It is an undeniable fact that the distortion of accounting information has coexisted with accounting since the period when accounting appeared.The distortion of accounting information is a ubiquitous problem in current accounting fields, and it’s a serious iue in enterprises in our country, which is not only an accounting problem, but also a social problem that reflects generally the disordered status quo of accounting fields.Based on expounding the definition of accounting information’s authenticity, analyzing the limitation of accounting information and surveying the influences of extrinsic factors on the authenticity, this paper states the status quo of accounting

information’s quality in China’s enterprises, searches the causes of the distortion such as causes from enterprises, accounting environment and social environment, analyzes the harm of the distortion of accounting information to busine, society and country and proposes the solution: improving the accounting environment, preventing the distortion in both exterior and interior aspects.Key words：Accounting informationAuthenticity of accounting informationDistortion of Accounting informationDistorted reasonSolutions