會(huì)計(jì)信息失真的原因與對(duì)策外文及譯文

1、本科生畢業(yè)設(shè)計(jì)（論文）外文翻譯題 目： 會(huì)計(jì)信息失真的成因及其治理對(duì)策 學(xué) 院： 經(jīng)濟(jì)與管理學(xué)院 系 會(huì)計(jì)系 專 業(yè)： 會(huì)計(jì)學(xué) 班 級(jí)： 學(xué) 號(hào)： 姓 名： 指導(dǎo)教師： 填表日期： 2011 年 1 月 15 日會(huì)計(jì)信息失真的原因與對(duì)策黃賢玲(中南民族大學(xué)管理學(xué)院，中國(guó)武漢 430074摘要：這些年，會(huì)計(jì)信息失真已經(jīng)影響到了社會(huì)經(jīng)濟(jì)秩序，本文主要分析了我國(guó)會(huì)計(jì)信息失真產(chǎn)生的原因，及其對(duì)策。關(guān)鍵詞：會(huì)計(jì)信息失真 問(wèn)題 對(duì)策1 簡(jiǎn)介近些年，會(huì)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(duì)公司經(jīng)營(yíng)狀況的正確判斷，導(dǎo)致了全國(guó)宏觀經(jīng)濟(jì)調(diào)控和微觀經(jīng)濟(jì)政策失效，同時(shí)也影響到了社會(huì)經(jīng)濟(jì)秩序的正常運(yùn)轉(zhuǎn)。本

2、文主要討論了在我國(guó)產(chǎn)生這一問(wèn)題的原因，及其對(duì)策。2 會(huì)計(jì)信息失真的原因會(huì)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。總之，不外乎以下幾點(diǎn)：2.1 會(huì)計(jì)法律法規(guī)體系的局限性會(huì)計(jì)準(zhǔn)則制度與會(huì)計(jì)工作制度是所有會(huì)計(jì)工作的基礎(chǔ)，也是會(huì)計(jì)工作原則的基石，同時(shí)也是會(huì)計(jì)工作流程方法和會(huì)計(jì)信息披露的基礎(chǔ)。作為會(huì)計(jì)工作的基本準(zhǔn)則，會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)工作制度的局限性是會(huì)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(huì)計(jì)制度與會(huì)計(jì)準(zhǔn)則的評(píng)估與判斷會(huì)導(dǎo)致會(huì)計(jì)信息失真；第二，會(huì)計(jì)方法的靈活性可能會(huì)導(dǎo)致會(huì)計(jì)信息失真；第三，企業(yè)會(huì)計(jì)制度與會(huì)計(jì)準(zhǔn)則的滯后性也會(huì)導(dǎo)致會(huì)計(jì)信息失真。2.2 會(huì)計(jì)工作人員的疏漏會(huì)

3、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(guò)程中所出現(xiàn)的無(wú)意識(shí)的錯(cuò)誤。會(huì)計(jì)工作人員的疏忽也是會(huì)計(jì)信息失真的一個(gè)重要原因。(1 會(huì)計(jì)人員對(duì)會(huì)計(jì)制度和會(huì)計(jì)準(zhǔn)則的理解和應(yīng)用有偏差也會(huì)導(dǎo)致會(huì)計(jì)信息失真。在會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度中，某些財(cái)務(wù)工作或現(xiàn)象的計(jì)算是相對(duì)的，它要求會(huì)計(jì)員采用合適的計(jì)算方法以進(jìn)行獨(dú)特的分析。如果會(huì)計(jì)員對(duì)會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)工作制度不熟悉不了解，他就無(wú)法正確的計(jì)算財(cái)務(wù)工作，也就可能導(dǎo)致會(huì)計(jì)信息失真。(2 會(huì)計(jì)工作人員無(wú)意識(shí)的錯(cuò)誤也會(huì)導(dǎo)致會(huì)計(jì)信息失真。即使會(huì)計(jì)人員可以理解和準(zhǔn)確把握企業(yè)會(huì)計(jì)制度和會(huì)計(jì)準(zhǔn)則，工作中難免有些錯(cuò)誤，也將導(dǎo)致會(huì)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(huì)計(jì)人

4、員缺少或喪失了職業(yè)準(zhǔn)則。自從改革開(kāi)放以來(lái)，我國(guó)的會(huì)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(shí)，原來(lái)的會(huì)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(duì)會(huì)計(jì)人員的約束。會(huì)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(huì)計(jì)師無(wú)法抗拒誘惑或者來(lái)自高層的權(quán)威，甚至故意制造信息失真以獲取利益。2.4 政府監(jiān)管機(jī)制不完善目前我國(guó)正在實(shí)行市場(chǎng)經(jīng)濟(jì)體制，但是，事實(shí)情況是，政府對(duì)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(chǎng)經(jīng)濟(jì)規(guī)律。在一些地方，政府對(duì)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(guò)目標(biāo)檢測(cè)、責(zé)任審計(jì)來(lái)管理企業(yè)，獎(jiǎng)優(yōu)罰劣。但是企業(yè)的管

5、理者們，在利益良好時(shí)可能會(huì)隱瞞利潤(rùn)，在經(jīng)營(yíng)不善時(shí)可能會(huì)夸大利潤(rùn)，以通過(guò)上級(jí)的決策評(píng)估。在這種情況下，會(huì)計(jì)信息失真就不可避免了。3 會(huì)計(jì)信息失真的對(duì)策會(huì)計(jì)信息是公共產(chǎn)品，其用戶眾多，影響非常廣泛。目前，會(huì)計(jì)信息失真非常嚴(yán)重?？偟膩?lái)說(shuō)，可以從以下幾個(gè)方面解決：3.1 建立標(biāo)準(zhǔn)化的會(huì)計(jì)準(zhǔn)則，加強(qiáng)會(huì)計(jì)制度的建設(shè)當(dāng)國(guó)家制定會(huì)計(jì)準(zhǔn)則和相關(guān)的法律和法規(guī)時(shí)，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(yǔ)言來(lái)描述，并且逐步的與國(guó)際接軌。在選擇會(huì)計(jì)處理方法時(shí)，我們應(yīng)該采用盡可能相同的有效的方法，盡量排除各個(gè)環(huán)節(jié)中一些模糊的地方。我們要進(jìn)一步的完善會(huì)計(jì)方法，避免會(huì)計(jì)信息失真。同時(shí)，強(qiáng)化企業(yè)內(nèi)部監(jiān)管機(jī)制，減少會(huì)

6、計(jì)工作中出現(xiàn)不確定的和模糊性的機(jī)會(huì)。3.2 建立和完善公司內(nèi)部監(jiān)管體系當(dāng)前，很多會(huì)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(huì)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(jí)人員、財(cái)產(chǎn)和企業(yè)的物質(zhì)的移動(dòng)，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(huì)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(huì)計(jì)人員監(jiān)管體系，加大違規(guī)的懲處力度建立會(huì)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(gè)完善的會(huì)計(jì)制度，以提供真實(shí)的會(huì)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

7、業(yè)內(nèi)部的會(huì)計(jì)制度，嚴(yán)格執(zhí)行會(huì)計(jì)主程序，完善財(cái)政收入及開(kāi)支的各類審批制度。實(shí)行會(huì)計(jì)委派制。不少會(huì)計(jì)師無(wú)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(jiàn)。會(huì)計(jì)委派制可提高會(huì)計(jì)的獨(dú)立性，因而提高會(huì)計(jì)信息的質(zhì)量。應(yīng)大力發(fā)展特許會(huì)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)告是非法的無(wú)效的。同時(shí)，我們應(yīng)該加強(qiáng)特許會(huì)計(jì)師的法律責(zé)任監(jiān)察，促請(qǐng)?zhí)卦S會(huì)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(huì)計(jì)師對(duì)會(huì)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(huì)計(jì)人員的綜合素質(zhì)會(huì)計(jì)人員的素質(zhì)不僅僅影響會(huì)計(jì)制度和會(huì)計(jì)準(zhǔn)

8、則的執(zhí)行，也會(huì)影響會(huì)計(jì)工作的質(zhì)量，因此，減少會(huì)計(jì)信息失真的根本在于，提高會(huì)計(jì)人員的素質(zhì)。(1 加強(qiáng)會(huì)計(jì)的職業(yè)資格證制度，提高會(huì)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(huì)計(jì)工作，從源頭上加強(qiáng)會(huì)計(jì)人員隊(duì)伍建設(shè)。(2 加強(qiáng)會(huì)計(jì)人員的法制觀念和職業(yè)道德觀念，會(huì)計(jì)人員應(yīng)該具有嚴(yán)格的紀(jì)律觀念、良好的職業(yè)操守，同時(shí)在任何情況下，都不會(huì)失去原則，永遠(yuǎn)不會(huì)謀取個(gè)人利益。此外，會(huì)計(jì)人員必須遵守會(huì)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(duì)會(huì)計(jì)人員進(jìn)行培訓(xùn)教育。首先，公開(kāi)教

9、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(huì)計(jì)準(zhǔn)則和會(huì)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(lái)，強(qiáng)制實(shí)行后續(xù)教育。4 結(jié)論總之，會(huì)計(jì)信息失真的原因很多，它會(huì)影響到公共財(cái)富分配的公平性，社會(huì)資源配置的有效性，還會(huì)影響到社會(huì)信用制度的建設(shè)。因此，我們必須建立和完善會(huì)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(huì)計(jì)準(zhǔn)則，加強(qiáng)會(huì)計(jì)制度建設(shè)，加大后續(xù)教育的力度以提高會(huì)計(jì)工作人員的綜合素質(zhì)。這樣我們才能保證會(huì)計(jì)信息的真實(shí)性、有效性和合法性，實(shí)現(xiàn)對(duì)于會(huì)計(jì)信息失真的目標(biāo)管理。參考文獻(xiàn)1楊紅. 會(huì)計(jì)信息錯(cuò)誤的原因與對(duì)策. 科學(xué)與信息

10、技術(shù). 2006.42蔣易標(biāo). 會(huì)計(jì)信息失真. 財(cái)務(wù)和會(huì)計(jì)通信. 2003.23趙景亭. 會(huì)計(jì)信息失真的對(duì)策. 會(huì)計(jì)之友. 2006.64成韶華.企業(yè)內(nèi)部會(huì)計(jì)監(jiān)管及會(huì)計(jì)職業(yè)道德教育. 廈門大學(xué)福建出版集團(tuán). 2004.1Causes and Countermeasure of Accounting Information DistortionHuang Xian LingSchool of Management South-Central University For Nationalities , PRChina, 430074Abstract: In recent years, the a

11、ccounting information distortion has affected social economy order. This article mainly discusses on the causes and countermeasure of accounting information distortion in China.Keywords: Accounting Information Distortion Causes Countermeasure1 IntroductionIn recent years, it happens sometimes that t

12、he accounting 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 norma

13、lly operate. This article mainly discusses on the causes and countermeasure of accounting information distortion in China.2 The reason of the accounting information distortionThere are various reasons of accounting information distortion: the enterprise internal factor and also exterior factor; the

14、objective reason and also the subjective reason. Summarily, it mainly has following several points:2.1 The limitation of accountant laws and regulations systemThe accounting guide line and business accounting system are all the basic standards of accounting work, the concrete prescribe of business a

15、ccounting 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 reason of accounting information distortion. It mainly d

16、isplays 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 accounting information distortion. Third, the hysteretic qual

17、ity of the accounting guide line and business accounting system will also cause the accounting information distortion. 2.2 The accountancy faultThe accountancy fault refers to unconsciousness fault made in the accountancy as a result of the fault of measure, confirmation, record, report and so on. T

18、he 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 distortion. In the accounting guide line and business accounti

19、ng 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 business accounting system, he will not account economic

20、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 guide line and business accounting system accurately, some m

21、istakes 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 deviatingAccountant occupational ethics deviating from the norm refers to accountant lack

22、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 serious destruction or the denial by a certain extent， gradually

23、 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 distorting accounting information seeking the benefit. 2. 4 Th

24、e imperfect government mechanismAt 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 government's behavior was not according to the market economy rule. The government ma

25、nages 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, rewards the excellent and punishes the inferior. But th

26、e 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. 3. The Countermeasure of Accounting Information DistortionThe accounting infor

27、mation 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 be resolved from following several aspects: 3.1 Standard accounting guide line and strengthen the constructio

28、n of accounting systemWhen the country formulates accountant criterion and related laws and regulations, it should be comprehensively, necessary, prompt and feasibility as possible as we can, normalize the using of uncertainty wording, and gradually accord to international accounting system. When ch

29、oosing 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. Consummating the accounting method, stopping up loophole of the accounting information distorts. At the same

30、 time, enhancing enterprise internal control system construction, displaying system restraint mechanism, reducing the opportunity of uncertainty and fuzziness. 3.2 Establishing and perfecting enterprise internal control system.Currently the root of many distorting accounting information depends on i

31、nsufficient 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 complex system involves various departments, various levels, various links in the enterprise, the move of people, pr

32、operty 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 effective internal control system, which can guarantee the enterprise property security and integrity, the accoun

33、ting information legitimate and fair and economic work legality, and enhance the management efficiency of the enterprise. 3.3 Perfecting accountant supervises system, enhancing punishment.(1 Establishing accounting manage system with the central of strengthening the internal management. In order to

34、establishing a good accountant the foundation of providing the real accounting information, we should enhance internal control, formulate finance supervision and internal investigation system, perfect enterprise interior accounting system, rigorously enforce accounting main routine, perfect examinat

35、ion 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 resist the leaders instruct and conduct to corrupt practices, mostly because their own status and treatment have

36、 a very close relation with the leader's opinion. Accountant delegate system may reduce the attachment of accountant to the leader, thus strengthen accountant supervise and improves the accounting information quality. Chartered accountant should be developed vigorously, enterprise financial repo

37、rt audit verification system should be carrying out comprehensively, unaudited reports are illegally. Simultaneously we should strengthen legal liability surveillance of chartered accountant, urge chartered accountant to raise their occupational ethics level and service quality, clear about legal li

38、ability of accounting information examination verification by chartered accountant, and establish concrete punishment measure for those482 chartered accountant who is derelict of duty or violates the occupational ethics. 3.4 Consummating employed qualifications system, enhancing following education,

39、 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 accountancy quality, therefore, improving the accountant quality is the key of reducing accounting informat

40、ion distorts. (1 Enforcing accountant employed qualifications system, enhancing the standard of present accountant employed qualifications. The people provided with corresponding qualifications are able to be engaged in the accountancy. Strengthening accountant ranks from the source. (2 Strengthenin

41、g accountant's 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 never lose the principle and never scheme the personal gain whatever kind of situation. Moreover, accountan

42、t 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 keeps these standard firmly in mind and the implementation

43、in the routine work. (3 Pay special attention to accountant's 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,