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          首頁 > 畢業論文 > 畢業論文--會計信息的經濟后果—以會計信息失真展開論述.doc

          畢業論文--會計信息的經濟后果—以會計信息失真展開論述.doc

          畢業論文--會計信息的經濟后果—以會計信息失真展開論述.doc
          內容要點:
          本科畢業論文標題:會計信息的經濟后果—以會計信息失真展開論述二 O 一 三 年 三 月 摘 要隨著社會主義市場經濟的發展,會計信息制度正朝著規范化,制度化的方向去發展,然而,當前會計信息失真的現象極為普遍。造成會計信息失真本科畢業論文1的原因有很多,主要有做出虛假報告,通過虛增利潤來達到目的,會計人員及單位領導的素質不高,對企業體制的監督和執法的力度不夠等多方面。鑒于以上原因,治理會計信息失真就必須提高會計人員的業務素質和職業道德水平,嚴格執法,加大監督和執法力度,加強企業內部制度的管理。只有從這些方面對癥下藥,會計信息失真這一頑癥才可能得以根治。本文在淺析我國會計信息失真原因的基礎上,提出了相應的對策,力求使會計信息走向真實的軌道。關鍵詞 :會計信息失真 ; 虛增利潤 ;監督力度 ;會計人員素質ABSTRACTWith the development of socialist market economy, the system of 本科畢業論文2accountant information is growing in the trend of standardization and system. But the phenomenon of information distortion is very normal. The reason of that has many sides, mainly doing the ostensible report, achieving via increasing the profit inveracity, quality low in the accountant and leaders, not enough in the supervision and execution on the system of enterprise and so on. Whereas, the treatment of the information distortion must improve the operation quality and professional morality of the accountant, execute the law strictly, and widely supervise and strongly execute, and enhance the administration to the inner system. As long as resolving these fields, the information distortion can be cured thoroughly. This passage provide some relate strategy based on the analyzing the reason of information distortion, in order to make the account information go to the real track.Key word: information distortion of account ; increase the profit inveracity ; strong supervision ; quality of accountant目 錄摘要················································································

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