研究会计信息失真的制度性原因及对策 毕业论文.doc

论文分类号: C93学校代码: 13681 毕业设计说明书(论文) 题目: 研究会计信息失真的制度性原因及对策学生姓名: 学号: 1 1 0 1 6 5 系部: 经济七系专业班级: 会计 1101 指导教师: 二〇一五年六月 H AOJING COLLEGE SHAANXI UNIVERSITY OF SCIENCE & TECHNOLOGY I Institutional Reasons for Accounting Information Distortion and Countermeasures Abstract The more economic development, more important accounting information, accounting information as an important social resources, managers, investors, the public and government departments to improve management, evaluating the overall financial situation, to make investment decisions, strengthen macro-control basis. Accounting information is reflected in the value of the accounting body movement situation and economic information, it is an objective expression of movement and property value, is the core of the accounting behavior of the system, and its essence isa reflection of the relationship between the various interests. With economic globalization and China's market economy continues to develop, it is dependent on the accounting interest is growing. But with the economic development, only to eradicate the accounting information distortion in order to safeguard the socialist market economic order. In order to achieve the status of Accounting Information Distortion reasons put forward some more analysis and interpretation, and the corresponding object of the issues raised have targeted mendations for improvement, clarify property rights due to lack of clarity, the CPA's accounting system is imperfect, inadequate oversight and other accounting information distortion is caused by the root causes of and solutions to govern fundamental distortion of accounting information will improve the quality of information, and promote the significance of the market economy towards a healthy and orderly development. KEY WORDS: Accounting , information distortion, countermeasures II 研究会计信息失真的制度性原因及对策摘要经济越发展,会计信息越重要,会计信息作为一种重要的社会资源,是管理者、投资者、社会公众及政府部门改善经营管理、评价财务状况、做出投资决策、加强宏观调控的依据。会计信息是反映会计主体价值运动状况的经济信息,是价值运动及其属性的一种客观表达,是整个会计