上海会计英文论文会计信息失真的综合分析与对策研究
Accounting information distortion analysis and countermeasure research
Abstract: This paper firstly analyzes the distortion of accounting information, which is from the accounting practice of summing up information. Then, points out the source of accounting information infidelity anatomical and genetic analysis, as the next step in the analysis provides a basis, then puts forward the measures to resolve the accounting information distortion and deep thinking, achieve the ultimate goal - to the distortion of accounting information to provide information support.
Accounting information has a certain economic consequences, this is an indisputable fact. Accounting information as an important social information, government is macroscopical economy adjusting control needs, more investors, creditors, the public and internal management evaluation of the financial situation, to guard against and dissolve the risk, make the investment decision, improve the operation and management of the important basis. Therefore, objective, true to the quality of accounting information is the most fundamental and basic requirements.
One, the distortion of accounting information in the form
The distortion of accounting information in general there are two types: one is not ( no ), is a fraud. Accounting information distortion and distortion of accounting information are the two fundamentally different nature of the concept, although in nature, motive, means, results and other aspects vary, but all lead to the distortion of accounting information.
( a ) the accounting information distortion of accounting information false
Accounting information distortion is due to accounting personnel subjective errors of judgment, lack of experience and accounting uncertainty and other reasons, resulting in the accounting information and economic activity does not match the actual situation. Has the following main features: the original recording and accounting data calculation, transcription errors, on the facts of neglect and misunderstanding of accounting policy, misuse, easy to find and correct. Accounting information distortion of accounting personnel is not intentional, but a post or dereliction of duty. Accounting information distortion may be to the enterprise finance condition and the management achievement of social influence, but it still has its legitimacy, fairness and authenticity. From the accounting procedures, the accounting vouchers, accounting books, accounting fraud have led to the distortion of accounting information. First of all, the original certificate of accounting vouchers is happened in the economic business of the first economy proves, is the accounting of the original information and the main basis. It leads to a distortion the books, report further distortion. Secondly, the accounting personnel in the accounting data of the process, in order to unit leadership and their own interests to cook the books, thus deliberately caused the distortion of accounting information. Finally, in the disclosure of information, some units obviously know the report is false but also released, even some intermediary agencies for their own interests, to help these false unit issued a" real" audit report, encourage false strength.#p#分页标题#e#
( two) distortion of accounting information makes the distortion of accounting information
False accounting information refers to the intentional, purposeful, planned, targeted financial fraud and fraud. Has the following main features: change records and documents forgery, misappropriation of assets, concealing or delete transactions, records false transactions or events, the deliberate use of improper accounting policies, not easy to be found and punished. False accounting information is accounting personnel and the relevant parties subjective intent, is a kind of illegal behavior. False accounting information is not accurate, reflects the enterprise's financial position and operating results, it will be true information conceal or alter, deceptive and harmfulness to society.
In two, the reasons of accounting information distortion
( a ) the causes of the false accounting information
In 1 the quality of the accounting business difference
The accounting information is accounting personnel on accounting recognition and measurement after generation. The different qualities of accounting staff on the same elements of accounting judgment, 上海会计英文论文will usually get a different result, handling the accounts may also have different results. Therefore, some professional level to low accounting personnel even followed the accounting norms, but due to their occupation level limitation, quality, lower skilled inevitably occur operation, principle error, cause of accounting information distortion.
The 2 Changes of accounting environment and accounting methods changes of
The change of accounting environment uncertainty, will inevitably lead to accounting difficult to accurately provide the value of sports information. Under the condition of socialist market economy, value of exercise environment is vary from minute to minute, such as price changes and the occurrence of random events, will be on the movement of value flow, flow, influence. Accounting regulations, in principle it is relatively stable, when the external environment changes, the objective of accounting are not synchronous tracking reflected, which is bound to produce the error and distortion of accounting information to reflect the more unstable, market, competition is more intense. This error and distortion is bigger.
The application of 3 accounting standards
Accounting standards of the wide applicability and the guidelines themselves certain established principle influence, will cause the false accounting information. For example, the cost benefit principle, means that accounting information can not reach the acme of perfection, implies the existence of a certain degree of false. The importance of the principle of application, due to abandon ( Simplified ) the less important information, the accounting information and the business has access to original. The application of the principle of caution, if the asset valuation is lower than the true cost of debt is estimated, higher than the actual amount of income, may in the future, the possible loss in the future does not occur, the accounting information is false, and so on. Therefore, many accounting principles to specific applications, if not enough understanding, grasp the brigadier general causes of accounting information distortion.#p#分页标题#e#
4 accounting supervision system is not perfect
By all levels of government finance departments approved the establishment of the accounting firm, in accordance with relevant state regulations, undertake audit business. Internal accounting supervision and the relevant departments of the unit executes national supervision, as well as by the CPA to undertake social audit, constitute the accounting supervision of the whole social economic activities, for the common services. But at present the enterprise external supervision mainly by the Department in charge of business executive, and departments are often from the interests of the Department, owned enterprises to adopt protectionism, cannot make effective supervision. In recent years, China's accounting firms and other social intermediary orgnaization to have certain development, but its quantity and quality and economic development falls far short of demand. Some also provide false verification report, has not yet formed an effective accounting supervision system.
5 basic accounting work is weak
Accounting foundation is the cause of accounting information is the most fundamental reason. I have been in previous years, small and medium enterprises engaged in the audit of financial statements and financial advisory work. Found in the workplace, many unit a member to accounting job seriously insufficient, with synergism of depletion of numbers to borrow, arbitrarily reduce financial personnel quantity, caused by incompatible positions by the same people who violates the provisions of the financial management of the phenomenon.
( two) the causes of false accounting information
Accounting information fraud, cause of formation is complex, has the profound social and economic reasons, the fundamental reason is the Department and individual interest drive. False means is varied, such as some false business accounting; some will produce business income and expenditure by statutory accounting books accounting, but the formation of the Zhang outside Zhang, set small exchequer; some direct forged prepare accounting vouchers, accounting books, accounting reports and so on. In addition, a considerable part of accounting personnel under the leadership of pressure, in order to survive on his own and other reasons, to give up occupation morality, against making false accounting information, the so-called" stand top does not live, can withstand the have to stand the phenomenon of" meet the eye everywhere.
Three, to prevent and control the distortion of accounting information and the Countermeasures
( a ) optimization of accounting environment, improve the quality of accounting information
Under the condition of market economy, give full play to the social law enforcement supervision, to ensure the full implementation of" accounting law", so as to realize the accounting order is essential improve. The application of computers and other modern advanced management methods, and constantly improve the quality of accounting information to strengthen the network technology application in accounting, as well as in computer networks and the new environment of accounting system design, also can improve the quality of financial information.#p#分页标题#e#
( two) strengthen the internal control system construction
Internal control system is refers to all levels of management within restrict each other, on the foundation of mutual connection, adopt a series of having the function of control methods, measure and program, and standardization, and the formation of the control system, its main contents are: the organization control, separation of duty control, access control and authorization, personnel quality control, information quality control, produce safety control, business process control, target control, executive control, document control, discipline control, internal control.
( four) improve the quality of accounting personnel, to ensure the authenticity of accounting information
Improve the quality of accounting personnel, to ensure the authenticity of accounting information is mainly from the following aspects: one is to improve the accounting professional qualification system; two is to improve the professional qualification system; three is the moral standard, increase the occupation ethics violation behavior treatment strength, accounting personnel should have a strong sense of responsibility, in their performance of duties in the law-abiding, honest, regardless of circumstances, without loss of principle, do not seek personal interests; the four is to increase the relevant accounting laws and regulations training and law enforcement. To the relevant state laws, regulations, financial accounting knowledge enterprise managers were organized training, continuing to carry on the accounting staff training. To strengthen the accountant occupation moral education of accounting personnel, continuously updated knowledge of accounting; the direct responsible person to restrain by law.
Accounting information distortion is diverse, but also very complex, to management to cannot simply rely on a strategy, but must pay attention to the comprehensive use of various control measures.
Therefore, we should take the accounting legal system construction as the core, supplemented by detailed administrative management, and carry out various forms of publicity and education work, to further standardize the economic order, combination strengthening punishing corruption, to promote the quality of accounting information.
Reference.
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[4 ] Wang Guiming. Accounting information distortion and countermeasures [J ]. Industry audit and accounting, 2006, ( 3).
[5 ] Chai Wei. Discussion on enterprise accounting information distortion control and prevention [J ]. Utilities accounting, 2006, ( 3).#p#分页标题#e#
[6 ] Yan Xuemei. To strengthen the accounting information distortion control and prevention [J ]. Utilities accounting, 2006, ( 3).
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摘要：本文首先分析了会计信息失真的表现，这是从会计实务中总结出来的信息。然后，又引出了会计信息失真的根源解剖及成因分析，为下一步的分析提供了基础，紧接着又提出了解决会计信息失真的对策与深层思考，达到了本文的终极目标— 为会计信息失真的解决提供信息支持。
会计信息具有一定经济后果，这已是不争之实。会计信息作为重要的社会信息资料，既是政府宏观经济调控的需要， 更是投资者、债权人、社会公众与单位内部管理当局评价财务状况、防范和化解风险、作出投资决策、改善经营管理的重要依据。因此，客观、真实是对会计信息质最的最根本也是最基础的要求。
一、会计信息失真的表现形式
会计信息失真一般有两种情况：一种是不实（不准），一种是造假。会计信息不实和会计信息造假是两个性质根本不同的概念，虽然在性质、动机、手段、结果等方面有所不同，但都导致了会计信息的失真。
（一）会计信息不实使得会计信息失真
会计信息不实是由于会计人员主观判断失误、经验不足和会计本身的不确定性等原因，造成会计信息与经济活动的实际情况不符。主要有以下特点：原始记录和会计数据的计算、抄写错误，对事实的疏忽和误解，对会计政策的误用，容易发现和纠正。会计信息不实并非会计人员主观故意，而是一种岗位失职行为。会计信息不实可能会对企业财务状况和经营成果造成影响，但对社会来说仍具有其合法性、公允性和真实性。从会计工作的程序上看，会计凭证、会计账簿、会计报告作假都导致了会计信息的失真。首先，会计凭证中原始凭证是经济业务发生时的最初经济证明，是进行会计核算的原始资料和主要依据。它失真导致了账簿、报告的进一步失真。其次，会计人员在处理会计数据的过程中，为了单位领导和自己的利益作假账，从而故意造成会计信息的失真。最后，在信息披露方面，有的单位明明知道报表是假的还要向外公布，更甚者一些中介机构为了自己的利益，帮助这些造假的单位出具“真实”的审计报告，助长了造假的力量。
（二）会计信息造假使得会计信息失真
会计信息造假是指故意的、有目的的、有预谋的、有针对性的财务造假和欺诈行为。主要有以下特点：伪造变更记录和凭证，侵占资产，隐瞒或删除交易事项，记录虚假的交易或事项，蓄意使用不当的会计政策，不易被发现和查处。会计信息造假是会计人员及有关当事人的主观故意，是一种违法违纪行为。会计信息造假不能准确、公正地反映企业财务状况和经营成果，它将真实信息隐瞒或篡改，对社会具有欺骗性和危害性。#p#分页标题#e#
二、会计信息失真的原因
（一）会计信息不实的原因
1.会计人员的业务素质差
会计信息是会计人员对会计要素进行确认与计量后生成的。不同素质的会计人员对同样会计要素的判断，往往会得出不同的结果，在账务处理上也可能有不一样的结果。因此，一些专业水平转低的会计人员即使遵循了会计规范，但由于其职业水平的局限性，素质、技能较低不可避免地发生操作性、原理性错误，致使会计信息不实。
2.会计环境变化与会计方法变化的不同步性
会计环境变化的不确定性，必然导致会计核算难以准确地提供价值运动的信息。在社会主义市场经济条件下，价值运动环境是瞬息万变的，如物价变化和随机事件的发生等，都会对价值运动的流量、流向，发生影响。会计核算的规定，原则上又是相对稳定的，当客观环境变化后，在客观上会计都不能同步跟踪反映，这就必然产生会计信息反映的误差和失真，市场越是不稳，竟争越是激烈。这种误差和失真就越大。
3.会计准则的应用情况
会计准则的广泛实用性和准则本身某些既定原则的影响，也会造成会计信息的不实。比如，成本效益原则的运用，就意味着会计信息不能做到尽善尽美，意味着存在一定程度的不实。重要性原则的应用，由于舍弃（简化）了那些相对不重要的信息，而使得会计信息与业务原貌有出入。谨慎性原则的应用，如果资产计价低于真实成本，负债估计高于实际金额，可能的收入在将来实现，可能的损失在将来不发生，会计信息就是不实的，等等。所以，许多会计原则的具体应用，如果理解不够，把握不准将会导致会计信息不实。
4.会计工作社会监督体系不完善
由各级政府财政部门批准设立的会计师事务所，按照国家有关规定承办查账业务。单位内部的会计监督和有关部门对单位实行国家监督，以及由注册会计师承办的社会审计，构成了会计监督的整体，共同为社会经济活动服务。但目前企业的外部监督主要由企业主管部门实施，而主管部门往往从本部门利益出发，对所属企业采取保护主义，不能进行有效的监督。近几年来，我国的会计师事务所等社会中介机构有了一定发展，但其数量和质量与经济发展的要求相差甚远。有的还出具虚假的验证报告，尚未形成一个有效的会计社会监督体系。
5.会计基础工作薄弱
会计基础薄弱是造成会计信息不实的最根本的原因。笔者前几年一直从事中小企业的财务报表审计及财务咨询工作。工作中发现，不少单位一把手对会计工作重视不够，以减员增效为借日，任意减少财务人员数量，造成不相容的职位由同一人兼任的违反财务管理规定的现象。#p#分页标题#e#
（二）会计信息造假的成因
会计信息造假，成因复杂，有着深刻的社会和经济原因，其根本原因是部门和个人的利益驱动。造假的手法多种多样，如有的以虚假的业务进行核算；有的将发生的业务收支不通过法定会计账册核算，而是形成账外账，设立小金库；有的直接伪造编制会计凭证、会计账簿、财务报告等等。另外，相当一部分会计人员迫于企业领导的压力，为了自己生存等原因，放弃职业道德，违心地制造虚假会计信息，所谓“站得住的顶不住，顶得住得站不住”的现象比比皆是。
三、防范和治理会计信息失真的对策
（一）优化会计环境，提高会计信息质量
在市场经济条件下，充分发挥社会执法部门的监督职能，保证《会计法》的全面实施，进而实现会计秩序的根本好转。应用计算机等现代先进管理手段，不断提高会计信息质量加强网络技术在会计中的应用，以及在网络和计算机这种新环境下的会计系统设计，也会提高财务信息的质量。
（二）加强内部控制体系的建设
内部控制体系是指各级管理部门内部产生相互制约、相互联系的基础上，采用的一系列具有控制功能的方法、措施和程序，并进行规范化、标准化而形成的控制体系，它的主要内容有：组织机构控制、职务分离控制、授权批准控制、人员素质控制、信息质量控制、则产安全控制、业务程序控制、目标控制、执行控制、凭证控制、纪律控制、内部审计控制。
上海会计英文论文（四）提高会计人员的素质，保证会计信息的真实性
提高会计人员的素质，保证会计信息的真实性主要从以下几个方面做起：一是完善会计人员从业资格制度；二是健全专业资格确认制度；三是道德规范，加大对违反职业道德规范行为的处理力度，会计人员应具备强烈的责任感，在履行职责中遵纪守法，廉洁奉公，不论遇到何种情况，不丧失原则，不图谋私利；四是加大有关会计法规的培训与执法力度。要以国家的有关法律、会计法规、财会知识对企业的经营者进行有组织的培训，持续不断地开展对财会人员的业务培训。加强对财会人员职业道德的教育，不断更新财会人员的知识；对做假账的直接责任者要绳之以法。
会计信息失真是多种多样的，而且极为复杂，要治理就不能单纯靠一种对策，而必须注意对多种治理对策的综合运用。
因此，我们应以会计法制建设为核心，辅以深入细致的行政管理，并开展多种形式的宣传教育工作，进一步规范经济秩序，结合加强惩治腐败，以促进会计信息质量的好转。#p#分页标题#e#
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