摘要:会计信息是反映企业信息的基本资料,是投资者、债权人以及其他利益相关者进行经济决策的重要依据,也影响着国家的宏观调控。会计信息的真实性是其重要特征之一，真实性是会计信息的灵魂和核心, 是对会计信息质量最基本的要求，作为企业发展程度重要指标的会计信息质量也越来越受到关注，然而目前上市公司会计信息失真的现象日益突出，已经在不同程度上损害了国家和投资者的合法权益，干扰了正常的市场经济秩序，加剧了市场投机和市场波动。会计信息失真己成为国际、国内普遍存在的社会问题，许多研究学者也对其发生的原因和解决办法从各个方面做了分析研究，提出了应对方案。本文就是从众多学者的研究资料加上自己的探索、总结之后，写出这篇文章。
本文主要包括四个部分，第一先阐述了会计信息的概念定义以及它所包含的内容，还有什么算是会计信息失真，先做好定义为后面的内容做铺垫。第二部分则根据自己的分析从会计凭证审核程序，内外部监督，执法力度，会计法规等方面揭示会计信息失真的原因。第三部分从公司利益相关者，投资者，国有资产，会计人员等方面因为信息失真带来的损害说明治理会计信息失真的紧迫性和必要性。第四部分为本文重点，根据上文提到的诱发会计信息失真的原因来一一对应地提出解决对策，包括加强监督，提高会计人员素质，完善会计法规，调节公司结构等。本文试图从此角度上给出一些建议,希望对抑制和治理会计信息失真问题有参考价值,确保证券市场的正常、良好运行。
关键词：会计信息失真；原因；影响；对策
ABSTRACT:Accounting information reflects the basic information of the enterprise information, investors, creditors and other stakeholders an important basis for economic decision-making，it also affect the country's macro-control. The authenticity of accounting information is one of the important characteristics. Authenticity is the soul and core of the accounting information. It is the most basic requirements of the quality of accounting information. Accounting information as an important indicator has coursed more and more attentions. However, the distortion of accounting information of listed companies have become increasingly prominent，countries and investors' legitimate rights and interests have been damaged to varying degrees. Interfere with the normal order of market economy, exacerbated by market speculation and market volatility. Distortion of accounting information has become widespread international and domestic social problems, many researchers also for its cause and solution from all aspects of the analysis, response options. This article is from many scholars add their own explore, review, to write .This article consists of four parts. The first part explains the definition of the concept of accounting information it contains, first do defined as behind pave the way. The second part of the basis of my analysis reveal the causes of distortion of accounting information from the accounting documents and audit procedures, internal and external supervision, law enforcement, accounting regulations. The third part shows the damage because of the distortion of information from our stakeholders, investors, state-owned assets; accounting personnel illustrate the urgency and necessity of the governance of accounting information distortion. The fourth part is the focus of this article, according to the above-mentioned reasons induced distortion of accounting information to propose a one-to-one correspondence Solutions, include Strengthen supervision, improve the quality of accounting personnel, and improve accounting and regulations to regulate the corporate structure. This paper attempts to give some advice from this point of view, the paper has the reference value for suppression and governance distortion of accounting information tonsure that the normal of the securities market, a good run.
Keywords：Distortion of Accounting Information; Reason; Affect; Countermeasures
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