浅析会计信息失真原因及其对策.doc

浅析会计信息失真原因及其对策
摘要
随着我国市场经济的快速发展,会计工作渗透到越来越多的经济活动领域,会计信息也越来越成为政府管理部门、投资者、债权人以及社会公众进行宏观调控、改善经济管理、评价财务状况、防范经营风险、做出投资决策的重要依据。因此会计信息一旦失真,不管对国家、对利益方都会带来十分大的危害。因此我国制定了各种措施予以遏制,比如不断改革会计制度,使财务会计工作沿着规范化、法制化的方向发展,虽然这些措施取得了一些成绩,但是不可否认,近几年来,会计信息失真仍比较严重。因此,深入研究会计信息失真的原因。制定相应的对策,提高会计信息质量,已经成为当务之急。而导致会计信息失真的原因也是多方面的,主要有会计准则与会计制度不完善、内部控制失控、会计监督不力、处罚力度不够等问题。因此为了减少会计信息失真情况的发生,提出了相应的对策:健全会计制度,加大执法力度,加强单位内部控制建设,并强化会计人员的管理和继续教育,强化会计监督,加大处罚力度。这样我国的会计工作才能步入正轨,我国的经济建设秩序才能规范有序,我国的社会主义市场经济才能健康、快速地向前发展。
「Abstract」 With the rapid development of market economy, accounting has been involved in various fields of economic the same time, accounting information has e an important basis for the government to govern department,investors, creditors and the public to carry out macro-control, improve economic management, evaluate financial position, guard against operational risks and make investment , the phenomenon of distortion of accounting information exists more than will bring about great harm: it will send the wrong information to mislead the economic behavior;to make things worse,it'll do something to harm the interests of users of accounting information including arising disputes and affecting social distortion is caused by both internal and external causes .The weakness of enterprise internal control can be regarded as the major internal cause which lies in the following aspects:the enterprise doesn't pay enough attention to the improvement of quality and examination of accounting personnel. In order to ensure the job and access to rewards, raise funds, evade taxes and avoid the huge political costs, some accounting personnels revise accounting information without permission and prepare false financial and accounting reports, etc.; while weak enforcement in supervision and punishment of accounting firm are the major external order to reduce the occurrence of the information distortion, measures have been adopted as time req