會計(jì)信息失真的原因與對策外文及譯文

1、會計(jì)信息失真的原因與對策黃賢玲(中南民族大學(xué)管理學(xué)院，中國武漢 430074)摘要：這些年，會計(jì)信息失真已經(jīng)影響到了社會經(jīng)濟(jì)秩序，關(guān)鍵詞：會計(jì)信息失真 問題 對策1 簡介近些年，會計(jì)信息失真的事經(jīng)常發(fā)生，已經(jīng)影響到了投資者及債權(quán)人對公司經(jīng)營狀況的正確判斷，導(dǎo)致了全國宏觀經(jīng)濟(jì)調(diào)控和微觀經(jīng)濟(jì)政策失效，同時也影響到了社會經(jīng)濟(jì)秩序的正常運(yùn)轉(zhuǎn)。2 會計(jì)信息失真的原因會計(jì)信息失真原因很多：公司內(nèi)部因素和外部因素；客觀原因和主管原因?？傊?，不外乎以下幾點(diǎn)：2.1 會計(jì)法律法規(guī)體系的局限性會計(jì)準(zhǔn)則制度與會計(jì)工作制度是所有會計(jì)工作的基礎(chǔ)，也是會計(jì)工作原則的基石，同時也是會計(jì)工作流程方法和會計(jì)信息披露的基礎(chǔ)。作為

2、會計(jì)工作的基本準(zhǔn)則，會計(jì)準(zhǔn)則和會計(jì)工作制度的局限性是會計(jì)信息失真的主要原因，其主要表現(xiàn)為：第一，傳統(tǒng)的企業(yè)會計(jì)制度與會計(jì)準(zhǔn)則的評估與判斷會導(dǎo)致會計(jì)信息失真；第二，會計(jì)方法的靈活性可能會導(dǎo)致會計(jì)信息失真；第三，企業(yè)會計(jì)制度與會計(jì)準(zhǔn)則的滯后性也會導(dǎo)致會計(jì)信息失真。2.2 會計(jì)工作人員的疏漏會計(jì)工作人員的疏忽是指，在統(tǒng)計(jì)、核實(shí)、記錄和報(bào)送的過程中所出現(xiàn)的無意識的錯誤。會計(jì)工作人員的疏忽也是會計(jì)信息失真的一個重要原因。(1) 會計(jì)人員對會計(jì)制度和會計(jì)準(zhǔn)則的理解和應(yīng)用有偏差也會導(dǎo)致會計(jì)信息失真。在會計(jì)準(zhǔn)則和會計(jì)制度中，某些財(cái)務(wù)工作或現(xiàn)象的計(jì)算是相對的，它要求會計(jì)員采用合適的計(jì)算方法以進(jìn)行獨(dú)特的分析。如果

3、會計(jì)員對會計(jì)準(zhǔn)則和會計(jì)工作制度不熟悉不了解，他就無法正確的計(jì)算財(cái)務(wù)工作，也就可能導(dǎo)致會計(jì)信息失真。(2) 會計(jì)工作人員無意識的錯誤也會導(dǎo)致會計(jì)信息失真。即使會計(jì)人員可以理解和準(zhǔn)確把握企業(yè)會計(jì)制度和會計(jì)準(zhǔn)則，工作中難免有些錯誤，也將導(dǎo)致會計(jì)信息失真。2.3 職業(yè)道德的背離職業(yè)道德背離是指會計(jì)人員缺少或喪失了職業(yè)準(zhǔn)則。自從改革開放以來，我國的會計(jì)工作改革使其充滿了生機(jī)和活力，并且獲得了巨大的成就。但是，同時，原來的會計(jì)準(zhǔn)則遭到嚴(yán)重破壞，甚至在一定程度上被摒棄，逐漸失去了對會計(jì)人員的約束。會計(jì)職業(yè)道德標(biāo)準(zhǔn)的權(quán)威性也就逐漸的喪失了。在實(shí)際工作中，一些會計(jì)師無法抗拒誘惑或者來自高層的權(quán)威，甚至故意制造信

4、息失真以獲取利益。2.4 政府監(jiān)管機(jī)制不完善目前我國正在實(shí)行市場經(jīng)濟(jì)體制，但是，事實(shí)情況是，政府對企業(yè)的監(jiān)管嚴(yán)重缺位，而一些政府行為也不符合市場經(jīng)濟(jì)規(guī)律。在一些地方，政府對企業(yè)的直接管理，導(dǎo)致很多企業(yè)領(lǐng)導(dǎo)“圍著政府轉(zhuǎn)”。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)，獎優(yōu)罰劣。但是企業(yè)的管理者們，在利益良好時可能會隱瞞利潤，在經(jīng)營不善時可能會夸大利潤，以通過上級的決策評估。在這種情況下，會計(jì)信息失真就不可避免了。3 會計(jì)信息失真的對策會計(jì)信息是公共產(chǎn)品，其用戶眾多，影響非常廣泛。目前，會計(jì)信息失真非常嚴(yán)重?？偟膩碚f，可以從以下幾個方面解決：3.1 建立標(biāo)準(zhǔn)化的會計(jì)準(zhǔn)則，加強(qiáng)會計(jì)制度的建設(shè)當(dāng)國

5、家制定會計(jì)準(zhǔn)則和相關(guān)的法律和法規(guī)時，它應(yīng)該是全面的，有必要的，并且盡可能的采用標(biāo)準(zhǔn)化的語言來描述，并且逐步的與國際接軌。在選擇會計(jì)處理方法時，我們應(yīng)該采用盡可能相同的有效的方法，盡量排除各個環(huán)節(jié)中一些模糊的地方。我們要進(jìn)一步的完善會計(jì)方法，避免會計(jì)信息失真。同時，強(qiáng)化企業(yè)內(nèi)部監(jiān)管機(jī)制，減少會計(jì)工作中出現(xiàn)不確定的和模糊性的機(jī)會。3.2 建立和完善公司內(nèi)部監(jiān)管體系當(dāng)前，很多會計(jì)信息失真的根源在于企業(yè)內(nèi)部監(jiān)管體系的不嚴(yán)，使一些非法的企業(yè)領(lǐng)導(dǎo)者和會計(jì)利用系統(tǒng)漏洞謀取自己的利益。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，也涉及分配和安排的權(quán)利、 責(zé)任和企業(yè)的利益。因此，一定要建

6、立和完善有效的內(nèi)部監(jiān)控制度，以保證企業(yè)財(cái)產(chǎn)安全、會計(jì)信息合法性和公平性，及提高企業(yè)管理效率。3.3 完善會計(jì)人員監(jiān)管體系，加大違規(guī)的懲處力度建立會計(jì)管理制度的核心是加強(qiáng)企業(yè)內(nèi)部管理。為了了建立一個完善的會計(jì)制度，以提供真實(shí)的會計(jì)信息，我們必須加強(qiáng)內(nèi)部控制、 制定金融監(jiān)管和內(nèi)部調(diào)查系統(tǒng)，完善企業(yè)內(nèi)部的會計(jì)制度，嚴(yán)格執(zhí)行會計(jì)主程序，完善財(cái)政收入及開支的各類審批制度。實(shí)行會計(jì)委派制。不少會計(jì)師無法拒絕領(lǐng)導(dǎo)的指示以及一些違規(guī)行為，主要是因?yàn)樗麄兊牡匚缓痛鋈Q于領(lǐng)導(dǎo)的意見。會計(jì)委派制可提高會計(jì)的獨(dú)立性，因而提高會計(jì)信息的質(zhì)量。應(yīng)大力發(fā)展特許會計(jì)師制度，全面建立企業(yè)財(cái)務(wù)報(bào)表審計(jì)制度，未經(jīng)審計(jì)的報(bào)告是非法

7、的無效的。同時，我們應(yīng)該加強(qiáng)特許會計(jì)師的法律責(zé)任監(jiān)察，促請?zhí)卦S會計(jì)師提高他們的職業(yè)道德水平和服務(wù)質(zhì)量，明確特許會計(jì)師對會計(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。3.4 完善職業(yè)資格證制度，加大后續(xù)教育的力度，提高會計(jì)人員的綜合素質(zhì) 會計(jì)人員的素質(zhì)不僅僅影響會計(jì)制度和會計(jì)準(zhǔn)則的執(zhí)行，也會影響會計(jì)工作的質(zhì)量，因此，減少會計(jì)信息失真的根本在于，提高會計(jì)人員的素質(zhì)。(1) 加強(qiáng)會計(jì)的職業(yè)資格證制度，提高會計(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計(jì)工作，從源頭上加強(qiáng)會計(jì)人員隊(duì)伍建設(shè)。(2) 加強(qiáng)會計(jì)人員的法制觀念和職業(yè)道德觀念，會計(jì)人員應(yīng)該具有嚴(yán)格的紀(jì)律觀念、良好的職業(yè)

8、操守，同時在任何情況下，都不會失去原則，永遠(yuǎn)不會謀取個人利益。此外，會計(jì)人員必須遵守會計(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。他們應(yīng)該牢牢地記住這些標(biāo)準(zhǔn)，并且在日常工作中去努力實(shí)現(xiàn)它。(3) 要持續(xù)不斷的對會計(jì)人員進(jìn)行培訓(xùn)教育。首先，公開教育的內(nèi)容，包括管理和操作，職業(yè)道德，財(cái)經(jīng)法律法規(guī)，以及新的會計(jì)準(zhǔn)則和會計(jì)制度等；第二，重視教育的質(zhì)量和效果，防止流于形式；第三，要把后續(xù)教育和職業(yè)資格管理緊密聯(lián)系起來，強(qiáng)制實(shí)行后續(xù)教育。4 結(jié)論總之，會計(jì)信息失真的原因很多，它會影響到公共財(cái)富分配的公平性，社會資源配置的有效性，還會影響到社會信用制度

9、的建設(shè)。因此，我們必須建立和完善會計(jì)監(jiān)管系統(tǒng)、建立和完善企業(yè)內(nèi)部控制系統(tǒng)，建立標(biāo)準(zhǔn)化的會計(jì)準(zhǔn)則，加強(qiáng)會計(jì)制度建設(shè)，加大后續(xù)教育的力度以提高會計(jì)工作人員的綜合素質(zhì)。這樣我們才能保證會計(jì)信息的真實(shí)性、有效性和合法性，實(shí)現(xiàn)對于會計(jì)信息失真的目標(biāo)管理。參考文獻(xiàn)1楊紅. 會計(jì)信息錯誤的原因與對策. 科學(xué)與信息技術(shù). 2006.42蔣易標(biāo). 會計(jì)信息失真. 財(cái)務(wù)和會計(jì)通信. 2003.23趙景亭. 會計(jì)信息失真的對策. 會計(jì)之友. 2006.64成韶華.企業(yè)內(nèi)部會計(jì)監(jiān)管及會計(jì)職業(yè)道德教育. 廈門大學(xué)福建出版集團(tuán). 2004.1 causes and countermeasure of accounting

10、 information distortionhuang xian lingschool of management south-central university for nationalities , prchina, 430074abstract: in recent years, the accounting information distortion has affected social economy order. this article mainly discusses on the causes and countermeasure of accounting info

11、rmation distortion in china.keywords: accounting information distortion causes countermeasure1 introductionin recent years, it happens sometimes that the accounting information distort. it will affect information users such as investors and creditors correctly judge and deicide the management of ent

12、erprise, result in the national macroeconomic regulation and control and the microscopic policy-making fault, and affect the social economy order normally operate. this article mainly discusses on the causes and countermeasure of accounting information distortion in china.2 the reason of the account

13、ing information distortionthere are various reasons of accounting information distortion: the enterprise 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 regulati

14、ons systemthe accounting guide line and business accounting system are all the basic standards of 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

15、accounting work, the limitation of the accounting guide line and business accounting system is reason 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 accou

16、nting information distortion. second, the flexibility of accounting method may cause the accounting 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 faultthe acc

17、ountancy 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

18、 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 compares principled, which calls for appropriate calculation method by purse bearer s

19、pecialized 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 becomes possible to make distorted accounting information.(2). unconsciousness fault made in the accountancy leads to accou

20、nting 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, m

21、iss record the business occurred.2. 3 occupational ethics deviatingaccountant occupational 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 achiev

22、ement 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

23、 enticement or the instruction of higher authority, and intentionally manufacture the distorting accounting information seeking the benefit.2. 4 the imperfect government mechanismat present, our country has practiced the market economy system, but in the reality, dislocation mechanism that the gover

24、nment manage enterprise extremely was still prevails, and governments behavior was not according 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 g

25、overnment manages the leader of enterprise by target inspection, responsibility audit, rewards 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

26、 matter stands, the accounting information inevitably distorts.3. the countermeasure of accounting information distortionthe accounting information is the public product and influence widespread, the user of which is multitudinous. currently, accounting information distortion is too serious to harne

27、ss. generally speaking, it will be resolved from following several aspects:3.1 standard accounting guide line and strengthen the construction of accounting systemwhen the country formulates accountant criterion and related laws and regulations, it should be comprehensively, necessary, prompt and fea

28、sibility as possible as we can, 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 se

29、ctor of each processing method. 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

30、.2 establishing and perfecting 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 int

31、ernal control system a complex 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

32、 establish and perfect an effective internal control system, which can guarantee the enterprise property security and integrity, the accounting information legitimate and fair and economic work legality, and enhance the management efficiency of the enterprise.3.3 perfecting accountant supervises sys

33、tem, enhancing punishment.(1) 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

34、 internal investigation system, perfect enterprise interior accounting system, rigorously enforce accounting main routine, perfect examination and approval system of each kind of property commodity and the financialrevenue and expenditure.carrying out the accountant delegate system. currently many a

35、ccountants are unable to resist 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 super

36、vise and improves the accounting 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

37、 chartered accountant, urge 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 d

38、erelict of duty or violates 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 syste

39、m, but also affects the accountancy quality, therefore, improving the accountant quality is the key of reducing accounting information distorts.(1) enforcing accountant employed qualifications system, enhancing the standard of present accountant employed qualifications. the people provided with corr

40、esponding qualifications 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

41、 line of duty, and 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 fait

42、h, insistence criterion and enhances skill and so on, they should keeps these standard firmly in mind and the implementation in the routine work.(3) pay special attention to accountants following education. first, opening up the content of following education, which include management and operation, occupational ethics and finance and economics law and discipline educations besides new accountant criterion and accounting system; second, pay attention to ef