會計(jì)信息失真的原因與對策外文及譯文-會計(jì)審計(jì)-資料下載頁
2025-01-19 07:14本頁面
【導(dǎo)讀】會計(jì)信息失真產(chǎn)生的原因，及其對策。響到了社會經(jīng)濟(jì)秩序的正常運(yùn)轉(zhuǎn)。本文主要討論了在我國產(chǎn)生這一問題的原因，會計(jì)信息失真原因很多：公司內(nèi)部因素和外部因素；客觀原因和主管原因。會計(jì)工作人員的疏忽也是會計(jì)信息失真的一個重要原因。會計(jì)工作人員無意識的錯誤也會導(dǎo)致會計(jì)信息失真。職業(yè)道德背離是指會計(jì)人員缺少或喪失了職業(yè)準(zhǔn)則。國的會計(jì)工作改革使其充滿了生機(jī)和活力，并且獲得了巨大的成就。重缺位，而一些政府行為也不符合市場經(jīng)濟(jì)規(guī)律。瞞利潤，在經(jīng)營不善時可能會夸大利潤，以通過上級的決策評估。會計(jì)信息失真就不可避免了。目前，會計(jì)信息失真非。我們要進(jìn)一步的完善會計(jì)方法，避免會計(jì)信息失真。實(shí)行會計(jì)委派制。報告是非法的無效的。的法律責(zé)任，并且建立他們違反職業(yè)道德的具體懲罰措施。的質(zhì)量，因此，減少會計(jì)信息失真的根本在于，提高會計(jì)人員的素質(zhì)。
【正文】 enhancing following education, improving the accountant quality prehensively. Accountant’s quality will not only affect the effect of carrying out accounting guide line and business accounting system, but also affects the accountancy quality, therefore, improving the accountant quality is the key of reducing accounting information distorts. (1) Enforcing accountant employed qualifications system, enhancing the standard of present accountant employed qualifications. The people provided with corresponding qualifications are able to be engaged in the accountancy. Strengthening accountant ranks from the source. (2) Strengthening accountant39。s concept of legal system and occupational ethics idea. The accountant should be provided with intense sense of responsibility, disciplined and probity while line of duty, and never lose the principle and never scheme the personal gain whatever kind of situation. Moreover, accountant must certainly observe accountant occupational ethics standard, namely loves the work, probity and selfdiscipline, objective fair, conservative secret, honest and keep faith, insistence criterion and enhances skill and so on, they should keeps these standard firmly in mind and the implementation in the routine work. (3) Pay special attention to accountant39。s following education. first, opening up the content of following education, which include management and operation, occupational ethics and finance and economics law and discipline educations besides new accountant criterion and accounting system。 second, pay attention to effect and quality of following education, preventing goes through the motions。 third, closely unifies following education and professional qualifications management, practices pulsory following educational system. 4 Conclusions In summary, there are various reasons of accounting information distortion。 it will affect the fairness of public wealth assignment, the efficiency of social resources disposition, the establishment of social credit system. Therefore, we must establish and consummates accountant supervise system, establish and perfect enterprise internal control system, further standard accountant criterion, strengthen the accounting system construction, Strengthens the following education, improve the accountant’s quality prehensively. Then we can guarantee the authenticity, validity and legality of accounting information, and realize the goal of administer accounting information distortion. References [1] Yang Hong. On the Reason and Countermeasure of Accountant Information Fault. Science amp。 technology information. [2]Jiang Yi biao. The formations of accountant information distortion. Finance amp。 Accounting For Communications. [3]Zhao Jing Ting. the countermeasures of accountant information distortion. Friends of accounting. [4]Cheng Shao Hua. Interior accounting control and accounting professional moral education. Fu Jian publishing pany of Xia Men University.
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