會(huì)計(jì)信息失真的原因與對策外文及譯文-會(huì)計(jì)審計(jì)-文庫吧資料
2025-01-27 07:14本頁面
【正文】 guide line and business accounting system will also cause the accounting information distortion. The accountancy fault The accountancy fault refers to unconsciousness fault made in the accountancy as a result of the fault of measure, confirmation, record, report and so on. The accountancy fault is also an important reason of accounting information distortion. It mainly displays in: (1). Understood and applied the accounting guide line and business accounting system mistakenly will lead accounting information distortion. In the accounting guide 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。這樣我們才能保證會(huì)計(jì)信息的真實(shí)性、有效性和合法性，實(shí)現(xiàn)對于會(huì)計(jì)信息失真的目標(biāo)管理。 4 結(jié)論 總之，會(huì)計(jì)信息失真的原因很多，它會(huì)影響到公共財(cái)富分配的公平性，社會(huì)資源配置的有效性，還會(huì)影響到社會(huì)信用制度的建設(shè)。 (3) 要持續(xù)不斷的對會(huì)計(jì)人員進(jìn)行培訓(xùn)教育。此外，會(huì)計(jì)人員必須遵守會(huì)計(jì)職業(yè)道德標(biāo)準(zhǔn)，就是喜歡工作、 廉潔和自律，客觀公平，保守秘密和保持堅(jiān)持準(zhǔn)則的信念和提高技能，等等。 (1) 加強(qiáng)會(huì)計(jì)的職業(yè)資格證制度，提高會(huì)計(jì)職業(yè)資格的標(biāo)準(zhǔn)，只要擁有相應(yīng)的資格證的人都能從事會(huì)計(jì)工作，從源頭上加強(qiáng)會(huì)計(jì)人員隊(duì)伍建設(shè)。同時(shí)，我們應(yīng)該加強(qiáng)特許會(huì)計(jì)師的法律責(zé)任監(jiān)察， 促請?zhí)卦S會(huì)計(jì)師提高他 們的職業(yè)道德水平和服務(wù)質(zhì)量 ，明確特許會(huì)計(jì)師對會(huì)計(jì)信息查驗(yàn)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。會(huì)計(jì)委派制可提高會(huì)計(jì)的獨(dú)立性，因而提高會(huì)計(jì)信息的質(zhì)量。 實(shí)行會(huì)計(jì)委派制。 完善會(huì)計(jì)人員監(jiān)管體系，加大違規(guī)的懲處力度 建立會(huì)計(jì)管理制度的核心是加 強(qiáng)企業(yè)內(nèi)部管理。 內(nèi)部 監(jiān)管 系統(tǒng)的復(fù)雜系統(tǒng)涉及各部門、各級人員、財(cái)產(chǎn)和企業(yè)的物質(zhì)的移動(dòng)，也涉及分配和安排的權(quán)利、 責(zé)任和企業(yè)的利益。同時(shí)，強(qiáng)化企 業(yè)內(nèi)部監(jiān)管機(jī)制，減少會(huì)計(jì)工作中出現(xiàn)不確定的和模糊性的機(jī)會(huì)。在選擇會(huì)計(jì)處理方法時(shí)，我們應(yīng)該采用盡可能相同的有效的方法，盡量排除各個(gè)環(huán)節(jié)中一些模糊的地方。 目前，會(huì)計(jì)信息失真非常嚴(yán)重。在這種情況下，會(huì)計(jì)信息失真就不可避免了。在一些地方，政府通過目標(biāo)檢測、責(zé)任審計(jì)來管理企業(yè)，獎(jiǎng)優(yōu)罰劣。 政府監(jiān)
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