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摘要：会计信息失真是指会计信息的形成与提供违背了客观的真实性原则,不能正本文是一篇会计专业留学生作业。确反映会计主体真实的财务状况和经营成果。本文通过分析会计信息失真对经济活动造成的危害及其成因，提出提高会计人员素质、加强会计职业道德规范建设等应对措施。会计信息是市场经济中最为重要的信息，离开了会计信息，市场经济便无法正常的运转,会计信息是市场经济赖以生存的基石。

es of next year is expected to determine, so the distortion of accounting information will cause a huge loss to the country.

II, the cause of accounting information distortion

1, imperfect legal system, law enforcement, legal conception, practising lawlessness

The new 'accounting law' to the behavior of the accounting personnel made a more detailed specification, make the corresponding quantitative punishment on violations of rules. But in a long time in the past, in the field of economic legal system is not perfect and imperfect, resulting from the viewpoint of accounting personnel legal system is weak, is reflected in the work of each economic business processing not rigorous; In addition, the current situation in our country, many functional management departments impotence, refrain from punishing law-breakers, law enforcement is lax, even there is a trade power, so that the accounting information distortion phenomenon is common.

2, accounting personnel own quality is poor

Some accounting personnel are not familiar with national policies and regulations, and even can not meet the requirements for the professional knowledge. Service quality is low, lack of should have professional ethics, in the daily accounting work, or unconsciously violation of state policies and regulations; Or the economic business can't normal accounting and accounting; Or in the process of accounting treatment so-so, due the lack of sense of responsibility; Or the boss will only come from, the loss of the principle. Both professional qualities and professional ethics and accounting work standardization, the rule of law requires the larger gap.

3, enterprise management, enterprise leaders of illegal interference caused by the subjective consciousness of the accounting information distortion

Enterprise management department for their own interests, to instruct and instructing accounting personnel are false accounting information, in order to achieve control, possession or defraud the state and the purpose of the enterprise, the investor assets, such as embezzlement and corruption, group crime instead behavior, leading to a large number of fraud cases. Although there are unshirkable responsibility accounting for cooking the books, but most of the major responsibilities of the books are not in the accounting, but shall have the right to govern the accounting person, namely unit of principal, legal representative. Anyway, the accounting is ordered, constrained, from belong to the unit the Leadership, leadership asked what to do, accounting can't don't do that. If dare to disobedience, accounting is only to be laid off. Although the 'accounting law' accounting can also be for weapons for a period of time to make the leadership of the illegal instructi本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。