浅谈会计信息失真的原因及应对策略

浅谈会计信息失真的原因及应对策略(论文9300字)
摘要
会计信息失真对于我国当前企业迅猛发展而言，产生了巨大影响，对于整个行业运营和运作都产生了影响，在这种情况下，会计信息失真原因和应对策略研究就显得非常重要，因此合理解决会计信息失真问题，是至关重要做法。通过合理方案和措施可以有效改善我国当今会计信息失真的现状。
这篇文章从会计信息失真的研究背景入手，通过研究讨论，找到会计信息失真研究意义及目的。之后对于会计信息失真的现状和危害找到现状所在，发现会计信息失真的现状中采用合理决策的办法，普遍使用会计失真理性的解决方案，而对于会计信息失真的危害现状也进行了研究讨论。之后对于会计失真原因进行研究，发现会计信息失真的主要原因是相关制度的不完善、企业内部管理失控，之后针对于会计信息失真的原因，找到对应的解决方案，从完善相关体系制度和对企业内部加强管理来解决。会计信息失真的原因和办法解决之后，再通过会计信息失真的真实案例进行分析，第一个事件则是美国安然造假事件、第二个真实案例则是帕玛拉特造假丑闻、第三个案例是关于银广厦万福生科造假事件，通过对于这些案例的具体分析，从而找到问题的关键所在。从而通过研究和讨论，论证分析出会计信息失真的原因及应对策略。

关键词：会计信息；失真原因；应对策略

Abstract
The distortion of accounting information will have an impact on the operation and development of the whole enterprise. So, with the close attention to the information environment and the development and progress of the social science economy in our country under the present social environment, Accounting information is a relevant factor that must ensure authenticity. Accounting in small and medium-sized enterprises is an important link that needs to have appropriate performance strength and corresponding perfect strategy. Therefore, managers should reasonably analyze and investigate the performance of accounting, and combine the policy of combining the birth of practical problems with sustainable development, so that the information office within the enterprise can be changed reasonably and properly in the light of the policy of combining the birth of practical problems with the sustainable development. The question of reason. An in-depth investigation on the causes of the distortion of the whole accounting information can lead to a preliminary improvement in the operation and operation of the enterprise at the end of the paper. And the serious problem of information distortion should be paid more attention to by enterprises and managers in order to optimize and deal with the economic content crisis of the whole industry more effectively in the future work. This paper is precisely to carry on the accounting information work under some relevant real cases and the corresponding solution mechanism to carry on the relevant discussion as well as the reasonable solution scheme and the measure.

Key words: accounting information; distortion reasons; coping strategies

目  录
一、绪论    1
（一）研究目的及背景    1
（二）研究意义    1
二、会计信息失真的现状及危害    2
（一） 会计信息失真的现状    2
（二） 会计信息失真的危害    3
三、会计信息失真的原因及解决办法    3
（一）信息失真的原因    3
1相关制度的不完善    3
2企业内部管理失控    4
（二）信息失真的办法    5
1完善相关体系制度    5
2对企业内部加强管理    6
四、会计信息失真的案例分析    6
（一）“美国”安然造假事件    6
（二）“帕玛拉特”造假丑闻    7
（三）“银广厦”“万福生科”造假事件    8
结论    9
参考文献    10
致谢    11