简论会计信息失真的原因及对策(reasons and countermeasures of accounting information distortion)

简论会计信息失真的原因及对策(reasons and countermeasures of accounting information distortion)

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时间:2019-04-29

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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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