会计信息失真的危害、原因及对策分析——基于“五粮液”案例的分析

摘要
近年来，会计信息失真现象层出不穷、屡禁不止，而且有愈演愈烈之势。失真的会计信息具有很大的社会危害性，不仅会影响企业的生存、损害了投资者和债权人的利益，而且还影响国民经济持续健康发展。会计信息的真实性也越来越受到人们的关注，提供可靠公允的会计信息是现代社会的基本目标。本文由会计信息失真的定义联系我国社会现状和信息失真带来的危害，以我国轰动一时的“五粮液”事件展开分析，揭示了会计信息失真的原因，并进一步提出治理的对策。
     
关键词：会计信息失真；会计诚信；“五粮液”案例分析
the harm, reasons and countermeasures of
 accounting information distortion—based on
 the analysis of the “wuliangye” case
ABSTRACT
In recent years, the accounting information distortion phenomenon emerges endlessly and becomes worse and worse. The accounting information distortion of great social harmfulness, will not only affect the enterprise survival, hurt investors and creditors' interests, but also affects the sustainable and healthy development of the national economy. The accounting information authenticity is also causing more and more people's attention. To provide reliable and fair accounting information is now the basic goal of modern society. This paper analyzes the definition of accounting information distortion in China's social status and contacts to the accounting information distortion which brought us harm, to analyze China's sensational "wuliangye" case, and reveals the reason of the accounting information distortion, and to put forward the countermeasures against it.

Key Words ：accounting information distortion; accounting credit; “wuliangye” case analysis

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】