会计信息失真问题研究及对策探析
本站原创 论文中文摘要：关于会计信息失真问题,历来就为国内外专家学者所广泛关注。阎达五、葛家树等经济学家都作过较为翔实的研究,出版过相关的书籍、论著。国家及各省会计学会课题组都对会计信息失真问题进行过专题调查。同时,国家财政部门对会计信息质量问题的研究非常重视,财政部先后出台了《会计信息质量抽查公告》、《会计基础工作规范》、《会计信息失真必须严加惩治》、《改进和完善会计信息质量检查工作指导意见》等法规制度,对治理和防范会计信息的失真起到了良好的促进作用。本课题通过对会计信息失真的各种手段、原因、动机、剖析,从而提出解决会计信息失真的治理方案和应对措施,同时详细阐述了“奠定和完善会计职业道德的自律机制、建立和完善内部控制制度、改进和完善会计信息质量检查”等分别从事前、事中、事后进行治理会计信息失真的解决方案,最后还提出了会计信息失真的制度保障建设,从而在杜绝从根本上治理会计信息失真提出自己的观点和看法。本课题的研究,对于加强会计信息失真的治理,提出了自己的一些观点、措施,同时对治理会计信息失真进行事前、事中、事后治理的较详细分析,具有较强的实用性和应用性。对会计信息失真的制度保障建设的提出,对于从根本上治理会计信息失真具有及其重要的意义。文章共分8章。主要阐述了以下内容:介绍会计信息失真的含义、会计信息的载体、会计信息的载体分类、会计信息失真的含义。介绍了会计信息失真的几种手段:凭证作假、账簿作假、报表作假、审计报告作假。编造虚假会计信息的动机与原因:编造虚假会计信息的动机主要有七点;原因分别就经济学、社会学、客观性、主观性进行了探讨。会计信息失真的治理综述:会计信息失真的危害性;会计信息失真的治理。奠定和改进会计职业道德的自律机制,加强会计信息失真的事前遏制。会计职业道德自律与自律机制的涵义界定,会计职业道德自律机制的本质与特征,会计职业道德自律机制的要素,会计职业道德自律机制运行主要介绍了会计职业道德自律目标机制,自律管理体制,自律管理的法规,自律功能机制,自律环境机制,自律运行能力等几个方面。建立和完善内部控制制度,加强会计信息失真的事中牵制。内部控制的概念和框架的建立(COSO委员会(Committee of Sponsoring Organizations of theTreadway Commission));政府对单位建立内部控制的推动作用;介绍了内部控制方法研究列举主要几种:组织规划控制、授权批准控制、全面预算控制、实物保全控制、风险防范控制。改进和完善会计信息质量检查,加强会计信息失
Abstract（英文摘要）： As for the accounting information lose the true subject, is paid attention toextensively by domestic and international specialist’s scholar in long past times .Theeconomists like Yan dawu and Ge jiashu all made study thoroughly, publishing therelated books, the national and each province accounting academic association all setspecial investigation on it .At the same time, national finance segment pay moreattention to the search of the accounting information quality subject, Financedepartment successively a set the statue system The accounting information qualitytesting tombstone , Accounting basis operations norm, The accounting informationreally lose must be cured sternly, The leading opinion of checks on accountinginformation quality the operations better and perfectly etc., rose the goodaccelerate role towards really manage and guard against the accounting informationto lose. His topic approval lose really various means, reason, motive to see to theaccounting information, analysis, thus propose to clinch the accounting informationto lose to really manage the scheme and reply the measure, at the same time detailedelaborated" self-discipline mechani of accountancy morals, establishment andperfect internal control system, betterment and the perfect accounting informationquality survey", etc. respectively solution programmer of accounting information tolose the true from before the event, matter amid, the after the event to manage theend still propose system guarantee of accounting information to lose really ,thuspropose own standpoint and viewpoints in eradicating completely manage theaccounting information to lose really from the source ,The search of this topic, losefor the reinforce accounting information to really manage, propose some own idea、measure, at the same time undertake more detailed analyse to manage theaccounting information lose the true before the event, matter amid, the after theevent, he the stronger value of apply , The construct of the system guarantee thatthe accounting information really lose, he certain prospect to manage theaccounting information lose very much from the source. The article is total dividedinto 8 chapters. Mainly elaborated the following contents: Introduce the meaning ofaccounting information, the accounting information carrier, and the accountinginformation to carrier sort, the meaning of the accounting information to lose the true.Introducing the meanness of accounting information lose true: The credential forge,the account books forge, the statement forge, and the audit report forge. The motiveand the reason of the deceitful accounting information: The motive that draw up thedeceitful accounting information mainly has 7 points;Study the reason differentlyform the economics, sociology, objectivity, subjective. The accounting informationloses to true management: The harmfulness of accounting information lose the true;The management of accounting information lose true. Establish and improve theself-discipline mechani of the morals of accountancy, strengthen the prevent ofthe accounting information to lose the true. Define the meaning of the accountancyself-discipline and the self-discipline mechani, essence character the ofself-discipline mechani, the fact of the accountancy morals self-disciplinemechani. Mainly introduce the accountancy morals self-discipline objectmechani, the self-discipline supervision system, the self-discipline supervisorystatue, the self-discipline function mechani, the self-discipline environmentmechani, the self-discipline circulate the ability. Establish and perfect internalcontrol system, reinforce accounting information lose to lead long to make in thetrue matter: The notion of the internal control and the establishment of the frame;The government builds up the push role of the internal control to the unit;Introducing the internal control method study, enumerates main several kinds:Organize the scheme regulate, authority ratification regulate, the complete budgetarycontrol, kind keep intact the regulate, risk to guard against the regulate. Surveyaccounting information quality Better and perfectly: Strengthen supervision of theaccounting information lose the true after the event, on the many year foundation ofaccounting control practice the experience, the financial department expands a kindof important tool that carries out the accounting control of the creative. The articleproposes the thinking of system guarantee structure of the accounting informationlose the true finally, certainly he innovation. the necessary and reality of systemguarantee that accounting information lose the true , Establish with perfectaccounting statue system;The quest process that the west manage the accountinginformation lose the true subject;System guarantee construct of our country managethe accounting information to lose the true.
论文关键词： 会计信息失真；自律机制；内部控制；检查体系；制度保障；
Key words（英文摘要）： The accounting information lose the true；Self-discipline mechani；Internal control；Checking system；Guarantee of system；
Abstract（英文摘要）： As for the accounting information lose the true subject, is paid attention toextensively by domestic and international specialist’s scholar in long past times .Theeconomists like Yan dawu and Ge jiashu all made study thoroughly, publishing therelated books, the national and each province accounting academic association all setspecial investigation on it .At the same time, national finance segment pay moreattention to the search of the accounting information quality subject, Financedepartment successively a set the statue system The accounting information qualitytesting tombstone , Accounting basis operations norm, The accounting informationreally lose must be cured sternly, The leading opinion of checks on accountinginformation quality the operations better and perfectly etc., rose the goodaccelerate role towards really manage and guard against the accounting informationto lose. His topic approval lose really various means, reason, motive to see to theaccounting information, analysis, thus propose to clinch the accounting informationto lose to really manage the scheme and reply the measure, at the same time detailedelaborated" self-discipline mechani of accountancy morals, establishment andperfect internal control system, betterment and the perfect accounting informationquality survey", etc. respectively solution programmer of accounting information tolose the true from before the event, matter amid, the after the event to manage theend still propose system guarantee of accounting information to lose really ,thuspropose own standpoint and viewpoints in eradicating completely manage theaccounting information to lose really from the source ,The search of this topic, losefor the reinforce accounting information to really manage, propose some own idea、measure, at the same time undertake more detailed analyse to manage theaccounting information lose the true before the event, matter amid, the after theevent, he the stronger value of apply , The construct of the system guarantee thatthe accounting information really lose, he certain prospect to manage theaccounting information lose very much from the source. The article is total dividedinto 8 chapters. Mainly elaborated the following contents: Introduce the meaning ofaccounting information, the accounting information carrier, and the accountinginformation to carrier sort, the meaning of the accounting information to lose the true.Introducing the meanness of accounting information lose true: The credential forge,the account books forge, the statement forge, and the audit report forge. The motiveand the reason of the deceitful accounting information: The motive that draw up thedeceitful accounting information mainly has 7 points;Study the reason differentlyform the economics, sociology, objectivity, subjective. The accounting informationloses to true management: The harmfulness of accounting information lose the true;The management of accounting information lose true. Establish and improve theself-discipline mechani of the morals of accountancy, strengthen the prevent ofthe accounting information to lose the true. Define the meaning of the accountancyself-discipline and the self-discipline mechani, essence character the ofself-discipline mechani, the fact of the accountancy morals self-disciplinemechani. Mainly introduce the accountancy morals self-discipline objectmechani, the self-discipline supervision system, the self-discipline supervisorystatue, the self-discipline function mechani, the self-discipline environmentmechani, the self-discipline circulate the ability. Establish and perfect internalcontrol system, reinforce accounting information lose to lead long to make in thetrue matter: The notion of the internal control and the establishment of the frame;The government builds up the push role of the internal control to the unit;Introducing the internal control method study, enumerates main several kinds:Organize the scheme regulate, authority ratification regulate, the complete budgetarycontrol, kind keep intact the regulate, risk to guard against the regulate. Surveyaccounting information quality Better and perfectly: Strengthen supervision of theaccounting information lose the true after the event, on the many year foundation ofaccounting control practice the experience, the financial department expands a kindof important tool that carries out the accounting control of the creative. The articleproposes the thinking of system guarantee structure of the accounting informationlose the true finally, certainly he innovation. the necessary and reality of systemguarantee that accounting information lose the true , Establish with perfectaccounting statue system;The quest process that the west manage the accountinginformation lose the true subject;System guarantee construct of our country managethe accounting information to lose the true.
论文关键词： 会计信息失真；自律机制；内部控制；检查体系；制度保障；
Key words（英文摘要）： The accounting information lose the true；Self-discipline mechani；Internal control；Checking system；Guarantee of system；