会计信息失真的原因及对策研究.doc

会计信息失真的原因及对策研究
9000多字


摘要：虚假会计信息的产生包括主观原因和客观原因：会计信息生产者与会计信息之间存在一定的利益关系，是产生虚假会计信息的主观动因；一定时期的法律环境、政治经济环境、文化环境和会计人员业务、道德水平等原因，构成了虚假会计信息产生的客观环境。上述两方面共同作用，才会导致虚假会计信息的产生。因此治理虚假会计信息，既需要努力消除和改变易于导致产生的主观和客观环境，也需要多种措施的综合运用。
关键词：主观原因 客观原因 利益关系

Abstract: False accounting production of information include subjective reason and objective cause: Accounting information producer and accounting message there are certain interests relations, It is a subjective reason of producing the false accounting information; Legal environment, political economic environment, culture environment and accounting personnel business, morals competence,etc. reason of a regular period, Form false accounting objective environment that message produce. Above- mentioned two respect act on together, can cause false accounting production of information. Manage false accounting information, need and dispel and change easy to result in subjective and objective environment that produce hard already, Need comprehensive application of many kinds of measures too.

KEY WORDS : subjective reason, objective cause, Interests relation


参考文献：
伍中信，《产权与会计》，立信会计出版社
冯淑萍，《加强会计法制建设的重要措施》
赵英林，《企业会计委派制质疑》