會計(jì)信息失真的原因與對策外文及譯文-會計(jì)審計(jì)(參考版)
2025-01-23 07:14本頁面
【正文】 technology information. [2]Jiang Yi biao. The formations of accountant information distortion. Finance amp。 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。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。s opinion. Accountant delegate system may reduce the attachment of accountant to the leader, thus strengthen accountant supervise and improves the accounting information quality. Chartered accountant should be developed vigorously, enterprise financial report audit verification system should be carrying out prehensively, unaudited reports are illegally. Simultaneously we should strengthen legal liability surveillance of chartered accountant, urge chartered accountant to raise their occupational ethics level and service quality, clear about legal liability of accounting information examination verification by chartered accountant, and establish concrete punishment measure for those 482 chartered accountant who is derelict of duty or violates the occupational ethics. Consummating employed qualifications system, 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。 the objective reason and also the subjective reason. Summarily, it mainly has following several points: The limitation of accountant laws and regulations system The accounting guide line and business accounting system are all the basic standards of accounting work, the concrete prescribe of business accounting principles, the accounting service processing method and the accounting information disclosure method and so on. As the basic standards of accounting work, the limitation of the accounting guide line and business accounting system is reason of accounting information distortion. It mainly displays in: First, the inherent estimate and the specialized judgment of the accounting guide line and business accounting system will cause the accounting information distortion. Second, the flexibility of accounting method may cause the accounting information distortion. Third, the hysteretic quality of the accounting
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