论会计信息的失真及其治理

论会计信息的失真及其治理摘要：在中国，会计信息失真已经成为一个越来越突出的问题，它已经对我们国家的金融市场造成了很大的影响。首先，文章从对会计信息失真的现状展开了一系列的研究，例如，列出了几个关于会计信息失真的例子，还有中国证券监督管理委员会对某些公司做出的惩罚决定，并用这些资料来阐述了会计信息失真的严重程度和潜在的成因。接下来，论述了会计信息、会计信息失真、博弈论、会计信息博弈等所需的理论。本文使用的是构建了一个博弈模型，来对会计信息失真展开了一些分析。它的内容主要是从会计监督方面着手。具体内容有：单位内部监督、社会监督和政府监督。本文针对如何治理会计信息失真，给出了一些具体的建议，比如要完善法律法规监督体系，还要构建和健全会计准则和会计制度。此外，从公司治理的角度来对公司治理机制进行完善，还要对内部控制制度进行完善，从从业人员的角度来强化会计行业职业道德建设等。关键词：会计信息，信息失真，会计监督On the Distortion of AccountingInformation and Its GovernanceAbstract:In China,the distortion of accounting information has become an increasinglyprominent issue,which has had a significant impact on our country's financial market.Firstly,the article conducted a series of studies on the current situation of accounting informationdistortion,such as listing several examples of accounting information distortion,as well as thepunishment decisions made by the China Securities Regulatory Commission on certaincompanies,and using these materials to elaborate on the severity and potential causes ofaccounting information distortion.Next,it discusses accounting information,accountinginformation distortion,game theory,accounting information game and other necessarytheories.This article uses a game model to analyze the distortion of accounting information.Its content mainly starts from the aspect of accounting supervision.The specific contentincludes:internal supervision of the unit,social supervision,and government supervision.This article provides some specific suggestions on how to control accounting informationdistortion,such as improving the legal and regulatory supervision system,and constructingand improving accounting standards and systems.In addition,to improve the corporategovernance mechanism from the perspective of corporate governance,it is necessary toimprove the internal control system,and strengthen the construction of professional ethics inthe accounting industry from the perspective of practitioners.Keywords:accounting information,information distortion,accounting supervision西南科技大学本科生华业设计（论文）】目录目录…第1章绪论1.1问题的提出…。1.1.1会计信息失真的现状1.1.2会计信息失真的危害1.2对会计信息失真研究的意义.2第2章会计信息失真的含义和分类…32.1会计信息失真的含义32.2会计信息失真的分类.…3第3章会计信息失真的原因53.1会计信息的不对称3.2监管制度的不力..53.3法律法规制度不规范….53.4从业人员素质不高.…。.5第4章会计信息失真对策...64.1会计信息不对称角度分析.64.2从会计信息监管角度分析74.2.1从单位内部监督角度.74.2.2从社会监督角度..84.2.3从政府监督角度…84.3从会计法律法规角度分析..104.4从业人员角度分析…。11结论.13致谢…14参考文献.…15