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ID:35999613
大小:23.84 KB
页数:15页
时间:2019-04-29
《简论会计信息失真的原因及对策(reasons and countermeasures of accounting information distortion)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、简论会计信息失真的原因及对策(ReasonsandCountermeasuresofaccountinginformationdistortion)Abstract:accountinginformationmusttrulyreflectthefinancialstatus,operatingresultsandcashflowoftheenterprise,Thisisthebasicrequirementforaccounting.However,thephenomenonofaccountinginformation
2、distortionexistsinourcountryTherestrictioneffectofmanagementandconstructionanddevelopmenthasalreadyappeared,andtheproblemofcontrollingaccountinginformationdistortionofenterprisesinourcountryisnotallowedKeywords:accountinginformation;accountinginformationdistortion;
3、professionalethicsCLCnumber:F23documentsigncode:Aarticlenumber:1673-291X(2009)23-0124-02First,theaccountinginformationdistortionrelatedoverviewAccountinginformationistheuseofaccountingtheoryandmethodsintheprocessofeconomicactivities,throughtheaccountingworkAneconom
4、icinformationthathasbeenobtainedtoreflecttheaccountingsituation.Theso-calledaccountinginformationdistortion,referstotheaccountinginformationdoesnottrulyreflecttheobjectiveeconomicactivities,soastogiveTheusersofaccountinginformationprovidefalseinformation,whichbring
5、sadverseeffectstodecisionmakersAphenomenonofsound.Accountinginformationdistortioncanbedividedintointentionaldistortionandnonintentionaldistortion.UnintendeddistortionisthetechnologyofaccountingpersonnelItiseasytoovercomeandrectifythenonintentionalfactorssuchaslacko
6、fproficiencyandnegligence.IntentionaldistortionUndertheguidanceofthemanagementauthorityoftheenterprise,theflexibilityoftheenterpriseisgivenbytheaccountingnorms,whichisbiasedorinducedProvideinformationtoguide,orcontrarytotheaccountingstandardmakingfalseaccount.1.def
7、ectsoftheinternalsupervisionsystemofaccountingbehaviorsubjects(1)thewholeprocessofmonitoringtheauthenticityofaccountinginformationhasnotbeenformedwithintheenterpriseOneisweakfoundation.Aconsiderablenumberofenterprisesdonotpayenoughattentiontotheestablishmentofinter
8、nalcontrol,andtheinternalcontrolsystemisincompleteInadequateorrelevantcontentisnotreasonable;oronlytheenterpriseinternalcontrolsystemhasbeendealt
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