会计信息失真 外文文献译文及原文.docx

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1、会计信息失真 外文文献译文及原文封面目 录 1 绪论. 3 1 Introduction . 4 2 会计信息失真的原因. 5 2.1 会计法律法规体系的局限性 . 5 2.2 会计工作人员的疏漏 . 5 2.3 职业道德的背离 . 5 2.4 *监管机制不完善 . 6 2 The reason of the accounting information distortion . 7 2.1 The limitation of accountant laws and regulations system . 7 2.2 The accountancy fault . 7 2.3 Occupat

2、ional ethics deviating . 8 2.4 The imperfect government mechanism . 8 3 会计信息失真的对策. 9 3.1 建立标准化的会计准则，加强会计制度的建设 . 9 3.2 建立和完善公司内部监管体系 . 9 3.3 完善会计人员监管体系，加大违规的惩处力度 . 9 3.4 完善职业资格证制度，加大后续教育的力度，提高会计人员的综合素质 . 10 3 The Countermeasure of Accounting Information Distortion . 11 3.1 Standard accounting guide l

3、ine and strengthen the construction of accounting system . 11 3.2 Establishing and perfecting enterprise internal control system. . 11 3.3 Perfecting accountant supervises system, enhancing punishment. . 12 3.4 Consummating employed qualifications system, enhancing following education, improving the

4、 accountant quality comprehensively. . 12 4 结论. 14 Conclusions . 15 摘 要 这些年，会计信息失真已经影响到了社会经济秩序，本文主要分析了我国会计信息失真产生的原因，及其对策。 关键词：会计信息失真 问题 对策 1 Abstract In recent years, the accounting information distortion has affected social economy order. This article mainly discusses on the causes and countermeasu

5、re of accounting information distortion in China. Keywords: Accounting Information, Distortion Causes, Countermeasure 2 1 绪论 近些年，会计信息失真的事经常发生，已经影响到了投资者及债权人对公司经营状况的正确判断，导致了全国宏观经济调控和微观经济政策失效，同时也影响到了社会经济秩序的正常运转。本文主要讨论了在我国产生这一问题的原因，及其对策。 3 1 Introduction In recent years, it happens sometimes that the ac

6、counting information distort. It will affect information users such as investors and creditors correctly judge and deicide the management of enterprise, result in the national macroeconomic regulation and control and the microscopic policy-making fault, and affect the social economy order normally o

7、perate. This article mainly discusses on the causes and countermeasure of accounting information distortion in China. 4 2 会计信息失真的原因 会计信息失真原因很多：公司内部因素和外部因素；客观原因和主管原因。总之，不外乎以下几点： 2.1 会计法律法规体系的局限性 会计准则制度与会计工作制度是所有会计工作的基础，也是会计工作原则的基石，同时也是会计工作流程方法和会计信息披露的基础。作为会计工作的基本准则，会计准则和会计工作制度的局限性是会计信息失真的主要原因，其主要表现为：

8、 第一，传统的企业会计制度与会计准则的评估与判断会导致会计信息失真；第二，会计方法的灵活性可能会导致会计信息失真；第三，企业会计制度与会计准则的滞后性也会导致会计信息失真。 2.2 会计工作人员的疏漏 会计工作人员的疏忽是指，在统计、核实、记录和报送的过程中所出现的无意识的错误。会计工作人员的疏忽也是会计信息失真的一个重要原因。 (1) 会计人员对会计制度和会计准则的理解和应用有偏差也会导致会计信息失真。在会计准则和会计制度中，某些财务工作或现象的计算是相对的，它要求会计员采用合适的计算方法以进行独特的分析。如果会计员对会计准则和会计工作制度不熟悉不了解，他就无法正确的计算财务工作，也就可能导

9、致会计信息失真。 (2) 会计工作人员无意识的错误也会导致会计信息失真。即使会计人员可以理解和准确把握企业会计制度和会计准则，工作中难免有些错误，也将导致会计信息失真。 2.3 职业道德的背离 职业道德背离是指会计人员缺少或丧失了职业准则。自从改革开放以来，我国的会计工作改革使其充满了生机和活力，并且获得了巨大的成就。但是，同时，5 原来的会计准则遭到严重破坏，甚至在一定程度上被摒弃，逐渐失去了对会计人员的约束。会计职业道德标准的权威性也就逐渐的丧失了。在实际工作中，一些会计师无法抗拒诱惑或者来自高层的权威，甚至故意制造信息失真以获取利益。 2.4 *监管机制不完善 目前我国正在实行市场经济体

10、制，但是，事实情况是，*对企业的监管严重缺位，而一些*行为也不符合市场经济规律。在一些地方，*对企业的直接管理，导致很多企业领导“围着*转”。在一些地方，*通过目标检测、责任审计来管理企业，奖优罚劣。但是企业的管理者们，在利益良好时可能会隐瞒利润，在经营不善时可能会夸大利润，以通过上级的决策评估。在这种情况下，会计信息失真就不可避免了。 6 2 The reason of the accounting information distortion There are various reasons of accounting information distortion: the enterp

11、rise internal factor and also exterior factor; the objective reason and also the subjective reason. Summarily, it mainly has following several points: 2.1 The limitation of accountant laws and regulations system The accounting guide line and business accounting system are all the basic standards of

12、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 rea

13、son 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 accounti

14、ng information distortion. Third, the hysteretic quality of the accounting guide line and business accounting system will also cause the accounting information distortion. 2.2 The accountancy fault The accountancy fault refers to unconsciousness fault made in the accountancy as a result of the fault

15、 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 distort

16、ion. In the accounting guide line and business accounting system, certain economic work or the phenomenon calculation is compares 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 bu

17、siness accounting system, he will not account economic 7 work correctly, and then it becomes 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 gu

18、ide 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

19、 ethics deviating from the norm refers to accountant lack or lose the professional standard. Since reform and opening-up, 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 seriou

20、s 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 dist

21、orting 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 governments behavior was not ac

22、cording to the market economy rule. The government manages enterprise directly in many place, as a result it always leads to a complexion that the leader of enterprise “revolving around government”. Some local government manages the leader of enterprise by target inspection, responsibility audit, re

23、wards the excellent and punishes the inferior. But the head of enterprise hide the profit when getting good benefit, and forge the profit when not achieve the goal in order to go through a strategic pass. As the matter stands, the accounting information inevitably distorts. 8 3 会计信息失真的对策 会计信息是公共产品，其

24、用户众多，影响非常广泛。目前，会计信息失真非常严重。总的来说，可以从以下几个方面解决： 3.1 建立标准化的会计准则，加强会计制度的建设 当国家制定会计准则和相关的法律和法规时，它应该是全面的，有必要的，并且尽可能的采用标准化的语言来描述，并且逐步的与国际接轨。在选择会计处理方法时，我们应该采用尽可能相同的有效的方法，尽量排除各个环节中一些模糊的地方。我们要进一步的完善会计方法，避免会计信息失真。同时，强化企业内部监管机制，减少会计工作中出现不确定的和模糊性的机会。 3.2 建立和完善公司内部监管体系 当前，很多会计信息失真的根源在于企业内部监管体系的不严，使一些非法的企业领导者和会计利用系统

25、漏洞谋取自己的利益。内部监管系统的复杂系统涉及各部门、各级人员、财产和企业的物质的移动，也涉及分配和安排的权利、 责任和企业的利益。因此，一定要建立和完善有效的内部监控制度，以保证企业财产安全、会计信息合法性和公平性，及提高企业管理效率。 3.3 完善会计人员监管体系，加大违规的惩处力度 建立会计管理制度的核心是加强企业内部管理。为了了建立一个完善的会计制度，以提供真实的会计信息，我们必须加强内部控制、 制定金融监管和内部调查系统，完善企业内部的会计制度，严格执行会计主程序，完善财政收入及开支的各类审批制度。 实行会计委派制。不少会计师无法拒绝领导的指示以及一些违规行为，主要是因为他们的地位和

26、待遇取决于领导的意见。会计委派制可提高会计的独立性，因而提高会计信息的质量。 应大力发展特许会计师制度，全面建立企业财务报表审计制度，未经审计的报告是非法的无效的。同时，我们应该加强特许会计师的法律责任监察，促请特9 许会计师提高他们的职业道德水平和服务质量，明确特许会计师对会计信息查验的法律责任，并且建立他们违反职业道德的具体惩罚措施。 3.4 完善职业资格证制度，加大后续教育的力度，提高会计人员的综合素质 会计人员的素质不仅仅影响会计制度和会计准则的执行，也会影响会计工作的质量，因此，减少会计信息失真的根本在于，提高会计人员的素质。 (1) 加强会计的职业资格证制度，提高会计职业资格的标准

27、，只要拥有相应的资格证的人都能从事会计工作，从源头上加强会计人员队伍建设。 (2) 加强会计人员的法制观念和职业道德观念，会计人员应该具有严格的纪律观念、良好的职业操守，同时在任何情况下，都不会失去原则，永远不会谋取个人利益。此外，会计人员必须遵守会计职业道德标准，就是喜欢工作、 廉洁和自律，客观公平，保守秘密和保持坚持准则的信念和提高技能，等等。他们应该牢牢地记住这些标准，并且在日常工作中去努力实现它。 (3) 要持续不断的对会计人员进行培训教育。首先，公开教育的内容，包括管理和操作，职业道德，财经法律法规，以及新的会计准则和会计制度等；第二，重视教育的质量和效果，防止流于形式；第三，要把后

28、续教育和职业资格管理紧密联系起来，强制实行后续教育。 10 3 The Countermeasure of Accounting Information Distortion The accounting information is the public product and influence widespread, the user of which is multitudinous. Currently, accounting information distortion is too serious to harness. Generally speaking, it will b

29、e resolved from following several aspects: 3.1 Standard accounting guide line and strengthen the construction of accounting system When the country formulates accountant criterion and related laws and regulations, it should be comprehensively, necessary, prompt and feasibility as possible as we can,

30、 normalize the using of uncertainty wording, and gradually accord to international accounting system. When choosing accountant processing method, we should identically use the most effective method as possible as we can, and clear about the situation and the elastic sector of each processing method.

31、 Consummating the accounting method, stopping up loophole of the accounting information distorts. At the same time, enhancing enterprise internal control system construction, displaying system restraint mechanism, reducing the opportunity of uncertainty and fuzziness. 3.2 Establishing and perfecting

32、 enterprise internal control system. Currently the root of many distorting accounting information depends on insufficient internal control system of enterprise, so that some illegal leader and accountant use the system loophole to seek the benefit for themselves. The internal control system a comple

33、x system involves various departments, various levels, various links in the enterprise, the move of people, property and substance of enterprise and also involves assignment and arrangement of right, responsibility and benefit of enterprise. Therefore, it is important to establish and perfect an eff

34、ective internal control system, which can guarantee the enterprise property security and integrity, the accounting information legitimate and fair and economic work legality, 11 and enhance the management efficiency of the enterprise. 3.3 Perfecting accountant supervises system, enhancing punishment

35、. Establishing accounting manage system with the central of strengthening the internal management. In order to establishing a good accountant the foundation of providing the real accounting information, we should enhance internal control, formulate finance supervision and internal investigation syst

36、em, perfect enterprise interior accounting system, rigorously enforce accounting main routine, perfect examination and approval system of each kind of property commodity and the financial revenue and expenditure. Carrying out the accountant delegate system. Currently many accountants are unable to r

37、esist the leaders instruct and conduct to corrupt practices, mostly because their own status and treatment have a very close relation with the leaders opinion. Accountant delegate system may reduce the attachment of accountant to the leader, thus strengthen accountant supervise and improves the acco

38、unting information quality. Chartered accountant should be developed vigorously, enterprise financial report audit verification system should be carrying out comprehensively, unaudited reports are illegally. Simultaneously we should strengthen legal liability surveillance of chartered accountant, ur

39、ge 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 violat

40、es the occupational ethics. 3.4 Consummating employed qualifications system, enhancing following education, improving the accountant quality comprehensively. Accountants quality will not only affect the effect of carrying out accounting guide line and business accounting system, but also affects the

41、 accountancy quality, therefore, improving the accountant quality is the key of reducing accounting 12 information distorts. (1) Enforcing accountant employed qualifications system, enhancing the standard of present accountant employed qualifications. The people provided with corresponding qualifica

42、tions are able to be engaged in the accountancy. Strengthening accountant ranks from the source. (2) Strengthening accountants concept of legal system and occupational ethics idea. The accountant should be provided with intense sense of responsibility, disciplined and probity while line of duty, and

43、 never lose the principle and never scheme the personal gain whatever kind of situation. Moreover, accountant must certainly observe accountant occupational ethics standard, namely loves the work, probity and self-discipline, objective fair, conservative secret, honest and keep faith, insistence criterion and enhances skill and so on, they should keep these standard firmly in mind and the imple