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Question

摘 要：会计信息失真是一个国际性的问题，时至今日，各种各样的会计信息失真现象屡见不鲜，严重影响着市场经济的健康发展，危及到政府的宏观决策,干扰了国家的税收工作，冲击着资本市场资源配置的正常秩序，进而影响到国家的经济发展和社会稳定。本文揭示了会计信息失真的现象及危害，深入剖析了会计信息失真的原因，并提出了根治会计信息失真的对策。会计信息质量不高的原因是多方面的，但就其深层根源还在于公司的治理结构不够完善。通过分析我国上市公司内部治理结构现状对于会计信息质量的影响来提出相应的解决方法，即通过对股东大会、董事会、监事会和经理层等方面对经营者行为的控制并加以改进，从而防止会计信息失真，提高会计信息质量。

关键词：会计信息 失真 原因 完善

Answer 1

Abstract: Accounting information distortion is an international problem, until now, different kinds of accounting information distortion are easy to find, which have seriously affected the healthy development of the market economy, threaten the government's macro decision-making, interfered the country's tax revenue work, attacked the normal order of capital market allocation of resources , even affects the country's economic development and social stability. This article reveals the the phenomenon and harm of accounting information distortion , deeply analysis the causes of accounting information distortion ,and make radical solutions of accounting information distortion . There are many reasons why the quality of accounting information is not high , but the underlying root causes are the company's management structure is not perfect.Through analysis the imapct of the quality of accounting information ,which was caused by the the status of China's listed companies' internal management structure , to bring up some proposed solution.That is, through the control and improvement of the operators' conduction ,which was taken by general meeting of shareholders, board of directors, board of supervisors and manager staff , to prevent accounting information distortion and improve the quality of accounting information.
Keywords: accounting information distortion reasons perfect