自考本科毕业论文-会计信息的经济后果—以会计信息失真展开论述

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1、本科毕业论文本科毕业论文标题：会计信息的经济后果—以会计信息失真展开论述姓名：专业：会计指导老师：层次：网络教育学号：二O一三年三月19本科毕业论文摘要随着社会主义市场经济的发展，会计信息制度正朝着规范化，制度化的方向去发展，然而，当前会计信息失真的现象极为普遍。造成会计信息失真的原因有很多，主要有做出虚假报告，通过虚增利润来达到目的，会计人员及单位领导的素质不高，对企业体制的监督和执法的力度不够等多方面。鉴于以上原因，治理会计信息失真就必须提高会计人员的业务素质和职业道德水平，严格执法，加大监督和执法力度，加强企业内部制度的管理。只有从这些方面对症下药，会计信息失真这一顽症

2、才可能得以根治。本文在浅析我国会计信息失真原因的基础上，提出了相应的对策，力求使会计信息走向真实的轨道。关键词：会计信息失真;虚增利润;监督力度;会计人员素质19本科毕业论文ABSTRACTWiththedevelopmentofsocialistmarketeconomy,thesystemofaccountantinformationisgrowinginthetrendofstandardizationandsystem.Butthephenomenonofinformationdistortionisverynormal.Thereasonofthathasmanys

3、ides,mainlydoingtheostensiblereport,achievingviaincreasingtheprofitinveracity,qualitylowintheaccountantandleaders,notenoughinthesupervisionandexecutiononthesystemofenterpriseandsoon.Whereas,thetreatmentoftheinformationdistortionmustimprovetheoperationqualityandprofessionalmoralityoftheaccou

4、ntant,executethelawstrictly,andwidelysuperviseandstronglyexecute,andenhancetheadministrationtotheinnersystem.Aslongasresolvingthesefields,theinformationdistortioncanbecuredthoroughly.Thispassageprovidesomerelatestrategybasedontheanalyzingthereasonofinformationdistortion,inordertomaketheacco

5、untinformationgototherealtrack.Keyword:informationdistortionofaccount；increasetheprofitinveracity；strongsupervision；qualityofaccountant19本科毕业论文目录摘要··············································································································1Abstract·························

6、················································································2一、会计信息的作用及会计信息经济后果的理论背景······························4（一）会计信息的作用·······················································································4（二）会计信息经济后果理论背景···········································

7、····························5二、会计信息失真的现状···············································································6（一）会计信息失真的现状·················································································6（二）会计信息失真的表现形式··························