关于会计信息真实性思

内容摘要··············································3

一、会计信息真实性概述································4

（一）会计信息的概述··································4

（二）会计信息真实性的界定及意义······················4

二、会计信息失真的含义、分类、表现形式及造假方法·······5

（一）会计信息失真的含义 ·····························5

（二）会计信息失真的分类······························5

（三）会计信息失真的表现形式··························6

（四）会计信息造假的方法······························7

三、会计信息失真的危害·································8

（一）对国家的危害····································8

（二）对企业的危害····································9

（三）对社会中介机构的危害····························9

（四）对人民大众的危害································9

（五）对社会风气的危害·································9

四、致使会计信息缺乏真实性的原因分析 ·················9

（一）会计信息失真的主观原因··························9

（二）会计信息失真的客观原因··························11

五、保证会计信息真实性的对策·························12

（一）创新会计理论，建立和完善严格而不繁琐的会计准则和法律体系···············································13

（二）建立民事赔偿制度，加大造假成本·················13

（三）健全和完善三位一体的监督体系···················13

（四）建立现代企业制度，完善业绩评价机制和用人制度···14

（五）建立健全企业内部控制制度·······················14

（六）加强财会队伍建设，提高企业经营者和会计人员道德素质，培养高素质会计人才···································15

（七）实施诚信工程，强化诚信教育······················15

参考文献·············································16

内 容 摘 要

会计信息的提供与使用来反映过去的经济活动，控制目前的经济活动，预测未来的经济活动，是企业各方面利益相关者进行决策的重要依据，真实的会计信息是会计工作的立命之本，是经济发展的需要。但是当前会计信息失真现象泛滥，从国际到国内，会计信息缺乏真实性的问题已经到了令人担忧的地步，这已不是单纯会计工作本身的问题，它已经成为一个普遍的社会问题，给经济管理工作带来严重危害，对我国经济的持续快速发展造成阻碍，损害国家和社会公众的利益，引起了党和国家领导人的高度重视，温家宝总理也提出要“加大会计监督检查力度，综合治理会计信息失真问题”。本文试在对会计信息真实性含义进行理论辨析，解析我国企业会计信息质量现状，以及对企业、国家和社会生活等各方面带来的严重危害，深度分析会计失真的原因，探索并提出改善会计环境，从企业外部监管到内部防范和保证会计信息真实性的对策。