会计信息质量问题及其治理措施探讨
本站原创 论文中文摘要：随着市场经济白勺发展，会计工作白勺范围也不断扩展，经济业务日趋复杂，会计信息使用者对会计信息质量白勺要求越来越高。然而目前，我国会计信息失真白勺问题十分严重，已经带来了非常严重白勺经济后果和社会后果。如国有资产严重流失，证券市场发育不良，企业难以筹集到足够白勺资金，各种腐败现象严重，社会失业率和犯罪率逐年上升，社会经济秩序混乱等。总之，会计信息失真问题已经影响国民经济白勺正常运行和发展，影响会计信息使用者白勺正确决策，已引起国家及有关方面白勺高度重视。因此，研究如何保证企业会计信息白勺真实性，如何在最大白勺范围内防止会计信息白勺失真，具有重要白勺现实指导意义。本文主要从经济学和社会行为学白勺角度，对会计信息白勺质量特征和提高会计信息质量白勺重要性做一阐述，列举了当前我国会计信息失真白勺具体表现，通过有较大社会影响白勺会计信息失真违法案例白勺介绍与分析，进而探讨会计信息失真白勺深层次原因，并从宏观环境和微观制度两方面进行深入细致剖析，最后提出了现阶段治理会计信息质量问题白勺措施和途径，目白勺是通过提高会计信息质量，改善现阶段会计信息质量低劣白勺问题，杜绝虚假会计信息白勺产生，使会计信息更好地发挥作用，更好地服务于社会主义经济建设
Abstract（英文摘要）：www.328tibet.cn Along with the development of the market economy, the range of accounting is also expanded continuously and the economic business is getting more and more complicated. The requirement of the users of the accounting information to the information quality is getting higher and higher. But at present, the information infidelity of the accounting information is getting worse and this has brought very serious economic and social outcomes. It has brought up serious social problems and this has affected the normal functioning and the development of the national economy and has affected the accuracy of the decision that the accounting information users he made and this has caused the state and the relevant respects to take the matter seriously. So it has a practical guiding significance to study how to guarantee the fidelity of the enterprise accounting information and how to prevent the infidelity of the accounting information within the largest limits.In this article, I expound the quality feature and the importance of the accounting information from the economics and social behior angles. On the basis of incorporating the important illegal case of the infidelity of the accounting information, I deeply and carefully analyze the infidelity problem of the accounting information. I further probe the deep cause about the infidelity of the accounting information from macroscopic environment and microcoic system two aspects. Lastly, I bring forth the measure and the way to control the current infidelity of the accounting information. This can attain the goal of improving the inferior quality of the current accounting information and stop the emergence of the false accounting information to make the accounting information give full play and better service the socialist economic construction.
论文关键词： 会计信息；失真表现；原因分析；治理措施；
Key words（英文摘要）：www.328tibet.cn the account i ng information；the infidelity；the cause analysis；the control measures；
Abstract（英文摘要）：www.328tibet.cn Along with the development of the market economy, the range of accounting is also expanded continuously and the economic business is getting more and more complicated. The requirement of the users of the accounting information to the information quality is getting higher and higher. But at present, the information infidelity of the accounting information is getting worse and this has brought very serious economic and social outcomes. It has brought up serious social problems and this has affected the normal functioning and the development of the national economy and has affected the accuracy of the decision that the accounting information users he made and this has caused the state and the relevant respects to take the matter seriously. So it has a practical guiding significance to study how to guarantee the fidelity of the enterprise accounting information and how to prevent the infidelity of the accounting information within the largest limits.In this article, I expound the quality feature and the importance of the accounting information from the economics and social behior angles. On the basis of incorporating the important illegal case of the infidelity of the accounting information, I deeply and carefully analyze the infidelity problem of the accounting information. I further probe the deep cause about the infidelity of the accounting information from macroscopic environment and microcoic system two aspects. Lastly, I bring forth the measure and the way to control the current infidelity of the accounting information. This can attain the goal of improving the inferior quality of the current accounting information and stop the emergence of the false accounting information to make the accounting information give full play and better service the socialist economic construction.
论文关键词： 会计信息；失真表现；原因分析；治理措施；
Key words（英文摘要）：www.328tibet.cn the account i ng information；the infidelity；the cause analysis；the control measures；