毕业论文 论会计信息的操纵与防范

毕业论文题目论会计信息的操纵与防范学院专业会计学号姓名指导教师完成日期200956毕业论文（设计）任务书论文（设计）题目论会计信息的操作与防范学号学生姓名专业会计指导教师姓名系主任一、主要内容及基本要求主要内容A1A0A2A3A4A5A6A7A8A9A10A12A13A11A14A15A16A17A18A19A20A21A22A23A24A25A6A26A27A28A29A30A32A31A33A34A35A36A12A13A11A14A15A37A38A37A39A40A41A42A44A45A43A46A44A48A47A49A50A42A51A13A11A14A15A52A53A42A24A55A54A12A13A11A14A15A6A56A57A58A59A60A13A11A61A32A62A63A6A64A65A12A67A6A56A57A66A68A12A70A69A71A72A73A74A75A76A6A77A34A28A78A13A19A20A79A80A12A82A7A81A83A84A86A60A13A11A85A47A46A87A6A88A89A90A47A91A92A28A93A94A95A96A12A98A16A57A97A61A32A23A13A11A99A83A66A100A101A13A11A14A15A93A94A102A103A104A105A55A12A89A106A107A108A85A48A47A100A101A13A11A14A15A6A22A109A66A110A111A112A113A114A116A115A112A12A118A117A48A47A13A11A77A119A100A101A66A120A121A122A123A6A124A125A126A127A12A129A128A130A131A132A48A47A13A11A99A83A6A133A134A66A136A135A138基本要求1A44A139A107A137A36A13A11A140A141A47A126A142A143A144A145A140A11A146A111A1472A44A149A148A44A151A50A44A152A150A44A154A153A66A139A107A155A64A6A156A157A41A158A12A7A58A159A16010A162A1633A44A164A161A156A157A165A117A166A111A155A140A167A168A142A128A169A28A156A157A170A31A12A129A10A93A171A172A173A116A1634A44A175A156A174A176A177A50A12A179A178A180A181A12A183A182A95A184A12A55A142A185A130A12A155A186A187A6A188A189A1635A44A191A190A10A192A193A194A195A62A165A117A28A175A156A6A161A32A12A110A22A129A143A166A66A196A91A197A198A199A200A1636A44A175A1568000A202A201A203A12A205A204A206A132A163二、重点研究的问题A136A207A83A13A11A14A15A62A109A6A50A175A208A209A10A93A210A115A114A116A44A85A7A211A212A192A136A207A83A13A11A14A15A6A62A109A143A100A101A112A113A10A93A128A169A66A213A174A12A128A130A186A187A136A160A214A215A207A83A13A11A14A15A6A168A142A12A129A136A216A217A207A83A13A11A14A15A128A130A131A132A218A135。三、进度安排序号各阶段完成的内容起止时间1A220A47A175A156A139A1072008A22112A2222A223A219A139A107A149A148A44A225A150A44A151A50A156A157A41A1582009A2211A2223A128A29A175A156A224A2262009A2212A2224A164A161A28A128A29A156A157A165A117A227A2282009A2213A2225A164A161A28A128A29A175A156A227A2282009A2214A2226A230A2A175A1562009A2215A2227A156A157A165A117A28A175A156A229A228A231A194A232A233A234A44A29A2282009A221A23A2358A220A47A175A156A236A2372009A221A23A238A235四、应收集的资料及主要参考文献1A240A239A241A242A243A244A245A246A247A248A249A250A242A243A251A252A253A254A255A13A0A1A2JA20A3A4A52005,5A24680A2472A248A6A7,A251A253A247A242A243A8A9A10A11A250A12A14A4A5JA247A15A76A20A16A2472007A171A2466061A2473A18A200A19A242A243A244A245A21A247A246“A22A115A23”A14A51A24A25A250A68A26JA242A243A4A5A1720031A24625304A27A28A29A78A30A31A32A33A242A243A34A35A246A115A36JA242A243A4A5A172003103A3795A38A39A40A247A20A41A33A242A243A8A9A43A42A44A45JA247A50A14A4A5A172005A174A2461415A2476A46A47A48A247A49A52A204A53A54A55A242A243A8A9A43A101A56A57A58JA247A59A60A61A62A17200508A2462047A63A64A65A247A66A67A242A243A244A245A21A247A69A108A70A5JA247A71A67A250A72A73A51A74A172007,67A246181182A2478A75A77A19A242A243A244A245A21A247A246A10A11A43A57A58JA105A79A125A20,2003,3A2462427A2479A80A77A81A247A57A49A52A242A243A244A245A21A247A69A108A246A82A83A249A70A84JA247A85A86A87A88A146A89A141A90A141A91A172006,88A246283710A92A6A93A204A53A54A55A78A94A8A9A246A101A56A95A96A253A4A5JA247A97A98A70A99A172006A173A2471316A24711A100A102A103A247A242A243A8A9A31A32A69A108A246A115A36JA247A104A106A242A243A172003A2464412A107A109,A110A111A112A247A78A94A8A9A246A20A3A141A115A36JA247A113A15A199A56A141A90A141A91A114A141A116A242A72A141A117,2005A17251A246101104A24713HEALY,WAHLEN,AREVIEWOFTHEEARNINGSMANAGEMENTLITERATUREANDITSIMPLICATIONFORSTANDARDSETTINGA17ACCOUNTINGHORIZONSJA172004,134A17PP365373A24714JOHNTRUSSEL,ASSESSINGPOTENTIALACCOUNTINGMANIPULATION,ASSOCIATIONFORRESEARCHONNONPROFITORGANIZATIONSANDVOLUNTARYACTIONJA172003A17324A17PP617634A247毕业论文（设计）评阅表学号姓名专业会计毕业论文（设计）题目论会计信息的操作与防范评价项目评价内容选题1、是否符合培养目标，体现学科、专业特点和教学计划的基本要求，达到综合训练的目的；2、难度、份量是否适当。能力1、是否有查阅文献、综合归纳资料的能力；2、是否有综合运用知识的能力；3、是否具备研究方案的设计能力、研究方法和手段的运用能力；4、是否具备一定的外文与计算机应用能力；5、工科是否有经济分析能力。论文质量1、立论是否正确，论述是否充分，结构是否严谨合理；G4466G20576是否正确，设计、计算、分析G3800理是否科学；G6228G7427用G16833是否G1946确，符号是否G13491一，G3282G15932是否G4448备、G6984G8917、正确，G5353文是否G16280范；2、文G4395是否G17902G20046，有G7092G16278点G6564G9872，综合G8022G6336能力G3926G1321；3、有G7092理论G1227G1552G6122G4466G19481应用G1227G1552，有G7092G2031G7044G1055G3800。工作量工作量是否G20293G9397，G2559论文G12699G5145、G3282G13452G12573是否达到G16280定要求。综合G16792G1227G16792阅G1166姓名（G13856G12228）G5192G7388G7097毕业论文（设计）鉴定意见学号学生姓名专业会计毕业论文（设计G16840G7138G1082）16G20041G3282G159320G5364论文（设计）题目论会计信息的操G13449与防范内容G6564要本G16850题G7693G6466G6117G3281会计信息质量的现G10378，G4557G15406G1563会计信息G6116G3252的理论G7693G9316进G15904G9157G1849分析，G19428述G1237业会计G2045G9082操G13449与G6265G15932G12893G20292的G17142G2165特G5461，G5194G6564G1998防范G1237业会计G17908G1563的G6526G7057和G4557G12586。主要G2265G6336四G1022G18108分，G12544一G18108分G12628要G8022述G1114会计信息的G8022G5577及G6117G3281会计信息质量的现G10378。G12544二G18108分主要G1186理论G990G4557会计信息操G3作进G15904G1114G16311G18334，基本理论G2265G6336G3877G13434理论、G2350G5340理论、G1147G7447理论。G12544三G18108分G1186会计信息操作的G4630G8437结构、G2172G3252和具体手段三方G19766G4557会计操G13449进G15904G1114具体分析。会计信息操G13449的G4630G8437结构G3835G14280G2499G1209分G1038G1314G13435操G13449G252G252会计G8462G16796、G1025G13435操G13449G252G252G11420G1325G12661理、G20652G13435操G13449G252G252G5875G16285G12661理。会计信息操G13449G1147生的G2172G3252主要有会计信息的G993确定G5627；会计G1946G2029的G993G4448备G5627；经济G2045G11422驱G2172；会计G1186业G1166员与事G2165所缺少独立G5627。G1237业会计信息操G13449的具体手段G3835G14280分G1038收G1849操G13449，G6116本和费用操G13449、G2045得操G13449、损失操G13449。G12544四G18108分主要在G9157G1849认知会计操作的基础G990，G4557会计信息操G13449G6564G1998防范G1055G12586，主要G4557G12586有1G3建立G20652质量的会计G1946G2029；2G3改善外G18108审计质量；3G3G4448善公司治理结构；4G3加G3835执法力度，G6564G20652单位领导的法律意识；5G3G4448善G1237业内外G18108监督体系；6G1166员后续教育，G6564G20652会计队伍G6984体素质；7G3G6564G20652会计信息使用者的分析能力。指导教师评语指导教师姓名（G13856G12228）G5192G7388G7097答辩简要情况及评语答辩小组组长G5192G7388G7097答辩委员会意见答辩委员会主任G5192G7388G7097论会计信息的操纵与防范摘要G3A118A119A120A121A122A123A124A126A127A128A129A130A131A132A133A134A135A136A137A127A138A139A140A142A143A144A145A127A147A148A139A149A150A143A151A152A147A153A139A130A154A155A156A157A158A155A159A160A161A127A162A163A164A165A166A167A168A169A130A170A155A159A171A172A173A174A155A159A160A161A175A176A177A178A179A180A181A182A183A130A184A185A167A186A187A188A189A120A190A127A191A192A193A194A154A155A195A196A130A197A198A134A201A127A202A203A205A206A185A167A207A187A208A209A210A211A127A195A196A212A213A214A215A216A119A155A159A160A161A127A171A172A195A196A217A218A219A220A221A222A223A224A225A120A121A155A159A160A161A162A163A127A177A226A149A155A159A160A161A171A172A127A223A227A228A229A230A213A203A231A232A158A155A159A160A161A171A172A127A233A234A225A210A235A130A236A119A237A238A225A155A159A171A172A127A239A192A240A241A242A228A155A159A171A172A127A152A243A140A156A244A245A249A217A118A250A230A252A155A159A254A203A140A255A51A217A112A0A222A244A1A225A233A234A155A159A171A172A102A114A2A3A127A117A145A205A206A217A118A250A230A252A155A159A160A161A127A232A119A4A5A130A122A6A222A104A7A225A155A159A171A172A127A202A203A158A13A217A123A8A9A131A210A211A158A13A228A126A186A149A178A203A127A127A10A212G3G3关键词A155A159A171A172A163A125A51A129A11A163A155A159A160A161A175A176A163A202A203A158A13G3TAKINGPRECAUTIONAGAINSTMANIPULATIONOFACCOUNTINGINFORMATIONABSTRACTASTHEDEVELOPMENTOFCHINESEMARKETECONOMY,CHANGESINTHESTRUCTUREOFCORPORATEOWNERSHIPANDDIVERSIFICATIONOFINVESTMENTANDFUNDRAISINGACTIVITIES,ALLSECTORSOFSOCIETYCONCERNABOUTTHEQUALITYOFACCOUNTINGINFORMATIONMOREWIDELYHOWEVER,THEMANIPULATIONOFACCOUNTINGINFORMATIONISUBIQUITOUS,WHICHDISTORTSTHEACCOUNTINGINFORMATIONTHISPROBLEMHASBECOMEONEOFOURSERIOUSSOCIALPROBLEMSANDSEEKINGEFFECTIVEMETHODSTOTREATITWOULDBEURGENTATPRESENTTHEPAPERISAROUNDTHEISSUEOFTHEMANIPULATIONOFACCOUNTINGINFORMATIONATFIRST,ISYSTEMATICALLYSUMMARIZEDTHEQUALITYOFACCOUNTINGINFORMATIONOFTHESTATUSQUO,THECONCEPTOFMANIPULATIONOFACCOUNTINGINFORMATIONANDMAKINGANEXPLANATIONOFACCOUNTINGMANIPULATIONFROMTHEBASICTHEORYTHENIANALYZEDTHETHREELEVELSOFTHEACCOUNTINGMANIPULATIONANDTHEDRIVINGFORCESANDAVARIETYOFFORMSOFACCOUNTINGMANIPULATIONTHIRD,BASEDONACCOUNTINGPRINCIPLESANDPRACTICES,IMADEADETAILEDSTUDYONTHESPECIFICMETHODSWHICHACCOUNTINGMANIPULATIONMAYBEUSEFINALLY,BASEDONTHEPROCESSOFACCOUNTINGINFORMATIONPROVIDED,IDISCUSSEDTHETHEWAYTODEALWITHTHESITUATIONBRIEFLY,TRYINGTOFINDASOLUTIONTOTHISPROBLEMANDGIVINGAAPPROPRIATEANDREASONABLEPROPOSALKEYWORDSACCOUNTINGMANIPULATIONFINANCIALFRAUDFALSEACCOUNTINGINFORMATIONTHEWAYTODEALWITHTHEACCOUNTINGMANIPULATION目录一引言1（一）研究背景及意义1二G3281内外研究现G103781三G16850题研究方法3四G16850题的主要内容3二我国会计信息质量的现状3G3一会计信息的G8022G55773G3G3二G6117G3281会计信息质量的现G103783G3三会计信息操纵的基本理论解释4一会计操G13449的G8022G55774G3二会计信息操G13449的基本理论G16311G183344四会计信息操纵的具体分析6一会计信息操G13449的G4630G8437结构6二会计信息操G13449G2172G3252G38G3G3三会计信息操G13449具体手段10五会计信息操纵的治理对策12G3一建立G20652质量的会计G1946G202912G3G3二改善外G18108审计质量13三G4448善公司治理结构13G3四加G3835执法力度，G6564G20652单位领导的法律意识13五G4448善G1237业内外G18108监督体系13六加强会计G1166员后续教育，G6564G20652会计队伍G6984体素质14七G6564G20652会计信息使用者的分析能力14六结论15参考文献16G3一引言（一）研究背景及意义随着G6117G3281社会主义市场经济的建立和发展，会计在G3281民经济G12661理G1025的重要作用越来越突G1998。它所G15904使的重要使命G1055一，就是正确地反映经济活G2172的客G16278过程和结果，向有关G18108门G6122方G19766G6564供会计信息。会计信息是G12661理者、投资者、债G7447G1166G1209及政府G18108门G12573社会各界改善经营G12661理、G16792G1227G17142G2165G10378况、做G1998投资决G12586、进G15904宏G16278调控的重要依G6466。会计的目标是G6564供真G4466相关的会计信息，G1209G2045于决G12586的需要。然而，由于复杂的会计环境与社会G5627G3252素的影响，会计操G13449所导G14280的会计信息失真已经G6116G1038一G1022历史G5627和G3281G19481G5627的现象，这给各方G19766的会计信息使用者带来G1114许多负G19766影响。首先，会计信息失真，会G17908G6116G3281家G6122地方经济政G12586的G2058定缺G1059G1946确客G16278的依G6466，G1186而G5190G6212G3281家G6122地方的宏G16278调控和市场经济G12221G5219；G1866G8437，会G17908G6116G3281家G12258收的G3835量G8981失和G20056算G13546G2058的失G16835，使G17142政收G1849G19172G1955、G20056算G993符合经济G16280律；G12544三，会G17908G6116G3281有资G1147严重G8981失，导G14280G1237业G1123损，损G4487G3281家和G1166民的G2045G11422；G12544四，会给投资G1166债G7447G1166G12573G9520在的会计信息使用者G17908G6116决G12586的G16835导，难G1209发G6393会计信息在市场经济G1025G1260G2282资G9316G18209G13634的作用，影响经济的发展；G12544五，会G1431使一G1135单位和G1022G1166G16863求G993正当G2045G11422，G17145G3363社会G20130G8680，G16837发经济G10371G13630。由于会计操G13449会导G14280投资决G12586的失G16835和经济资G9316的G7092G6940G18209G13634,使社会G1144G7143费用G6564G20652,G993G1177G16835导政府监G12661工作,使G6984G1022G3281民经济G19531于G9163G1093,而G1000G16837导G1237业集G3254和单位机构的G17142G2165G20130G19517,使G1237业经营G19766G1032G2373机，G3252G8504，G5602G7691识G2047和防范会计操G13449G6116G1038G6117G1216G1139G5465G16311决的问题，而要有G6940G16311决这一问题，G6117G1216就G5468有G5529要G4557会计操G13449进G15904进一G8505的分析和研究，G4557它有G8616G17751G17891G5455的理G16311。本文G7100在G9157G1849认知会计信息操G13449的基础G990，G4557G6245G2058G15406G1563会计信息G6564G1998防范G1055G12586，给G1998G5700当、合理的建G16770。（二）国内外研究现状A17A12A14A24A15A16A18A136A25A19A20A156A21A22A23A26A27A28A29A33A108A30A31A21A33A108A32A34A35A36A37A166A38A39A40A136A41A135A203A42A38A1381、国外研究现状G13449G16278G3281外研究，G1186G4557G15406G1563会计信息研究来G11487，主要集G1025在G11420G1325G12661理方G19766，而专门研究会计信息操G13449问题的G5194G993多G16277。G3252G1038G6365G10043G19646G7234的定义，G11420G1325G12661理G4466G19481G990就是G7100在有目的地G5190G20056G4557外G17142G2165G6265G2590过程，G1209G14731G2474G7588G1135G12181G1166G2045G11422的G256G6271G19718G12661理G257G11G71G76G86G70G79G82G86G88G85G72G80G68G81G68G74G72G80G72G81G87G12。G2499G1209G11487G1998G11420G1325G12661理与G6117G1216的会计信息操G13449有着G12879G1296的地方，G3252G8504，G6117G1216就有关G11420G1325G12661理方G19766的内容进G15904综述。G3G1186G11420G1325G12661理的理论基础来G11487，主要有G256G1147G7447理论G16840G257、G256G3877G13434理论G16840G257、G256委G6188G1207理理论G16840G257和G256G2350G5340理论G16840G257G12573。G1186G11420G1325G12661理的G2172机来G11487，20G1002G1343880G5192G1207G5332G3999，G13666G3281学者发现公司G12661理当G4628进G15904G11420G1325G12661理的G2172机G993外G1058G1209G991三G12193G17826合资本市场的G20056G7411和G1227G1552G16792G1284、基于会计信息的各G12193G3877G13434和反G6188G6301G7043G6122者G1866G1194政府G16280G2058。AEANGELO（1988）和KASZNIK（1999）G12573研究G1114G1038影响G13941G12092市场G4557公司的理G16311而进G15904的G11420G1325G12661理，HEALY（1985）和GUIDRYLEONEANDROCK（1999）G12573G2029研究G1114G1038G6564G20652经营者G6265G18240而进G15904的G11420G1325G12661理，HEALYANDPALEPU1990，DEANGELOANDSKINNER（1994）和DEFONGANDJIAMBALOO（1994）G12573研究G1114G1038G19489G1314G17841背G17163G8466合G13434G2499能G5627而进G15904G11420G1325G12661理的问题，MOYER（1990），SCHOLES、WILSON、ANDWOLFSON（1990）ANDCOLLINS，SHACKELFORD，ANDWAHLEN（1995）G12573研究G1114G1038G18003G1825监G12661G18108门的G5190G20056而进G15904G11420G1325G12661理的问题。G1209G990是关于G11420G1325G12661理G2172机和手段的研究，它G1216基本得G1998G1114G8616G17751一G14280的结论，G5194G1000G1186G5647体G990G6564供G1114强有力的G16789G6466。G2490外，在现G1207会计G6265G2590系G13491G1025，G17836G11053有许多G11420G1325G12661理的机会，公认会计G2419G2029G17836存在G993少G4628限G5627。应计G2058会计G1025的G20056计、摊销G12573都G5468容G7143被G2045用作G11420G1325G12661理。同时，G993确定的经济G1144G7143和会计事项也越来越多，G4557这G1135G993确定经济G1144G7143和会计事项的正确判断也越来越困难。G3281外有关G11420G1325G12661理的研究文献G5468多G5194G1000在G5468多方G19766已经G2474得G1114丰硕的G6116果，在这里G993G2499能一一述及，G1194G1216的G16278点G1038本文的研究G6564供G1114众多G2499资借鉴G1055G3800。2、国内研究现状G6117G3281G4557会计信息操G13449问题的研究G1186G2499G1209考G16789的资料G11487是G1186G7044G1025G3281G6116立G1055后G5332G3999，在改革G5332放G1209后，由于会计信息失真问题的G993断凸现和研究氛围的正常G2282，有关会计信息及G1866失真的研究在G6117G3281G5332G3999兴起，尤G1866是G118690G5192G1207G5332G3999，会计信息失真现象逐渐变得严重，会计信息质量问题受到各方关注。有G3835量的学者G4557会计信息的操G13449与防范进G15904G1114研究,G4557于本文的研究G6564供G1114重要的理论支撑,但是也发现G1114一G1022问题相关学者G4557于这G1022问题的研究G1177限于会计信息失真的一G1022G6122几G1022方G19766，都没有系G13491地G4557会信息操G13449问题进G15904全G19766的研究。在本文G1025G6117将在G8504基础G990，G4557G15406G1563会计信息G6116G3252的理论G7693G9316进G15904G9157G1849分析、G1186G993同角度G4557G15406G1563会计信息的G6116G3252及操G13449手段进G15904G6564G9872与G5647结，在G4557现有识G2047G6228G7427介绍与G16792述的基础G990，G6564G1998自己G4557于识G2047G15406G1563会计信息的G16278点，研究识G2047要点，G5194G4557G6245G2058G15406G1563会计信息G6564G1998防范G1055G12586。G3（三）课题研究方法本G16850题只要研究会计信息的操G13449及G1866防范,G3拟主要采用G1209G991手段和方法G4557该论题进G15904研究文献研究法和G8616G17751分析法,G3主要G17902过G3282G1082查询、网G990搜集G12573方法收集资料，研究有关文献，G17902过列事G4466、摆依G6466G1209及理论结合G4466G19481,G5353用分析G12573方法进G15904论G16789，同时G17902过G4557G8616分析的手段更G9157G1849地研究本G16850题。G3（四）课题的主要内容本论文主要G2265G6336四G1022G18108分，G12544一G18108分G12628要G8022述G1114会计信息的G8022G5577及G6117G3281会计信息质量的现G10378；G12544二G18108分主要G1186基本理论G990G4557会计信息操G13449进G15904G1114G16311G18334；G12544三G18108分G1186会计信息操G13449的G4630G8437结构、G2172G3252和具体手段三G1022方G19766G4557会计操G13449进G15904G1114具体分析；G12544四G18108分主要在G9157G1849认知会计操G13449的基础G990，G4557会计信息操G13449G6564G1998防范G1055G12586。二我国会计信息质量的现状（一）会计信息的概念会计信息是G12661理者、投资者、债G7447G1166G1209及政府G18108门G12573社会各界改善经营G12661理、G16792G1227G17142G2165G10378况、做G1998投资决G12586、进G15904宏G16278调控的重要依G6466。广义的会计信息G2265G6336会计的G2419G3999信息、分G12879信息及汇G5647信息，狭义的会计信息是G6564供给会计信息使用者的G17142G2165G6265G2590G1038载体的会计信息。会计信息内涵是G6365G20056定的要求,向使用者G6564供有助于决G12586和G12661理的G17142G2165信息和有关的G1866G1194经济信息。会计信息是由会计在G993同环节,G993同阶段加工G3800理数G6466而生G6116的。它G6564供有助于经济决G12586的G17142G2165信息和G1866G1194相关信息,G1209G2045于G6564G20652G1237业的经济G6940G11422和社会G6940G11422,反映经济组织在特定时G7411的特G5461,揭示未来发展态势。G5194G1038相关G2045G4487关系G1166G6564供G1114投资决G12586参考,G5647量G990反映G1114社会资G9316的G18209G13634和使用G6940率。G3（二）我国会计信息质量的现状迄今G1038止,会计信息仍然是市场经济G1025最重要的信息来G9316,在微G16278G4630G8437G990,它G2499G1209帮助投资G1166和债G7447G1166进G15904合理决G12586、反映公司G12661理者的受G6188经营责任G12573G12573；在宏G16278G4630G8437G990,它G2499G1209支持有关G6984G1022社会资G9316的最佳G18209G13634所G6564供的G17142G2165信息也常常用于政府G12661G2058和经济稳定的政G12586G2058定G3。G1038G1114达到这G12193决G12586有用G5627,会计信息的质量G5529须能够G9397足一系列要求,G1866G1025一项主要的要求是会计信息G5529须具有G2499靠G5627,即会计信息应能G3926G4466反映公司经营活G2172的过程和结果。近G5192来，G6117G3281会计界G1038G1114适应G7044的经济环境的要求，在会计领域进G15904G1114一系列的改革举G6526，建立G5194G993断G4448善与社会主义市场经济相适应的会计体系。尤G1866是会计法及G7044的会计G1946G2029的颁布执G15904，使G6117G3281的会计领域G1998现G1114一G1022崭G7044G4628G19766，会计信息质量得到G1114一定的法律保G16789，有G1114G17751G3835的G6564G20652。但是,由会计操G13449所导G14280的会计信息失真现象依然G7234遍存在,严重影响G1114会计信息质量，G6212G1093G1114社会经济G12221G5219，阻碍G1114经济的正常稳定有G5219发展，已经G6116G1038学G7427界和G4466G2165界所关心的焦点问题G1055一。G1038G1114探求有G6940的G16311决途径，在G991章，本文将G4557会计信息操G13449G1186基本理论G990进G15904G16311G18334分析。G3三会计信息操纵的基本理论解释（一）会计操纵的概念会计操G13449是一G1022范围广阔的G8022G5577,也G17836没有形G6116一G1022公认的定义。但是G1186G2559义G990G2499G1209将G1866G15932述G1038G1038G1114达到特定目的,G17902过G1166G1038地G4557会计数G6466和信息G6271G19718进G15904操G13449,G1186而使得会计G6265G15932G993能真G4466和公允地反映公司的G17142G2165G10378况和经营业绩。G1552得指G1998的是,G3281内外G4557于这一现象的G12228谓G993尽相同,G3281内常G16277的G6564法是会计信息失真和G17142G2165G8462G16796,G1866G1025,会计信息失真所G2265G2559的范围最广,在G2559义G990G993G1177G2265G6336有意识的会计操G13449,G17836G2265G6336由于会计G1166员素质G17751差、会计基础工作薄弱G12573客G16278G3252素而G7092意识地导G14280的会计差错,而这G1135G2499G1209G17902过加强会计教育G12573手段来G16311决,G3252G8504G993在本文的分析范围G1055内；而G17142G2165G8462G16796是一G12193G5627质更G1038严重的会计操G13449G15904G1038,G17902常G15932现G1038G4557会计G1946G2029的G7138显G17841反和严重G16835用,同时一般G17836要经过司法程G5219的判定,它在G2559义G990G1186属于会计操G13449,这是由于会计操G13449G17836G2265G6336一G1135在会计G1946G2029所G16280定范围内的操G13449G15904G1038,它G1216在G5627质G990G5194G993能被划分G1038G17142G2165G8462G16796。G3281外G4557这一现象常G16277G6564法有相机G5627会计G11G70G85G72G68G87G76VG72G3G68G70G70G82G88G81G87G76G81G74G12G3、G11420G2045操G13449G11G72G68G85G81G76G81G74G80G68G81G68G74G72G80G72G81G87G12G3G3、收G11422平稳G2282G11G76G81G70G82G80G72G3G86G80G82G82G87HG76G81G74G12G3G3、会计清洗G11BG76G74G3BG68G87HG3G68G70G70G82G88G81G87G76G81G74G12G3G12573,这G1135G12228谓是由于G993同研究者G1186G993同方G19766G4557G8504现象进G15904研究而形G6116的,G6117G1216认G1038G1866G4466G19481G2559义都G2499G1209用会计操G13449来加G1209G8022G6336,G5647体来G16840,G1866G1025相机G5627会计的G2559义最广,相当于本文讨论的会计操G13449。G3（二）会计信息操纵的基本理论解释会计信息失真是一G1022G1002界G5627的难题，也是一G1022G1002G13438G5627的难题。G16840它是G1002界G5627的难题是G3252G1038会计信息失真G993G1177在G1025G3281有，在G1002界G1866G1194G3281家也有G16840它是G1002G13438G5627的难题，是G3252G1038会计信息失真在过去有，在现在有，在将来G17836会G1998现，只要市场经济G1025的G9228G6115G16280G2029G17836有G2031G7044，G17836有G993确定G5627与G20130G19517，会计信息失真就会存在。由G8504G2499G16277，会计信息失真G2499G1209G16840是G256G1049经G20130G19696，G4661G12117G993止G257，它G5529然有G1866存在的G3315G3768和理论G7693G9316，在本节G1025G6117G1216将G1186各角度研究G5353发会计信息操G13449的理论G7693G9316。G17902过理论G990的分析，有助于G6117G1216正确理G16311会计信息操G13449G15904G1038，G1186而更G3921地识G2047和防范会计信息操G13449G15904G1038。1、契约理论与会计信息操纵G3877G13434理论是20G1002G1343830G5192G1207G1209来形G6116的一G12193主G8981G1237业理论。G1237业作G1038G3877G13434关系的G13864结点G14279少G17842G6521着G13941G1008、债G7447G1166、G12661理G1166员、G13856工、供应G2842、G9052费者、注G1888会计师、政府G12573G1022G1166G6122G18108门。G5468显然，在G1237业所G13864结的一系列G3877G13434G102