會計信息失真的原因與對策外文及譯文-會計審計(編輯修改稿)
2025-02-24 07:14 本頁面
【文章內容簡介】 e line and business accounting system, certain economic work or the phenomenon calculation is pares principled, which calls for appropriate calculation method by purse bearer specialized analysis. If the purse bearer is not certain about the accounting guide line and business accounting system, he will not account economic work correctly, and then it bees possible to make distorted accounting information. (2). Unconsciousness fault made in the accountancy leads to accounting information distortion. Even if the accountant can understand and grasp accounting guide line and business accounting system accurately, some mistakes unavoidably in the work will cause the accounting information distortion. Such as the mistake of account category, accountant miscalculation, miss record the business occurred. 2. 3 Occupational ethics deviating Accountant occupational ethics deviating from the norm refers to accountant lack or lose the professional standard. Since reform and openingup, the reform of accountant has filled with vitality and vigor and obtained the huge achievement in our country. But at the same time, original accountant standards encounter serious destruction or the denial by a certain extent， gradually lose restraint of 481 accountant. And form accountant occupational ethics standard authority losing. In practical work, some accountants fail to resist enticement or the instruction of higher authority, and intentionally manufacture the distorting accounting information seeking the benefit. 2. 4 The imperfect government mechanism At present, our country has practiced the market economy system, but in the reality, dislocation mechanism that the government manage enterprise extremely was still prevails, and government39。s behavior was not according to the market economy rule. The government manages enterprise directly in many place, as a result it always leads to a plexion that the leader of enterprise “revolving around government”. Some local government manages the leader of enterprise by target inspection, responsibility audit, rewards the excellent and punishes the inferior. But the head of enterprise hide the profit when getting good benefit, and fe the profit when not achieve the goal in order to go through a strategic pass. As the matter stands, the accounting information inevitably distorts. 3. The Countermeasure of Accounting Information Distortion The accounting information is the public product and influence widespread, the user of which is multitudinous. Currently, accounting information distortion is too serious to harness. Generally speaking, it will be resolved from following several aspects: Standard accounting guide line and strengthen the construction of accounting system When the country formulates accountant criterion and related laws and regulations, it should be prehensively, necessary, prompt and feasibility as possible as we can, normalize the using of uncertainty wording, and gradually accord to internat
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