会计信息真实性管理研究
本站原创 论文中文摘要：在市场经济条件下，会计信息在国民经济管理中有着十分重要的作用，它是宏观经济决策的基础，是控制和监督经济活动的依据和手段。在微观经济管理中，它是指导和促进生产经营发展的重要工具，真实的会计信息有利于揭示财产经营管理者受托经济责任的履行情况，有利于保证企业目标的最终实现，有利于维护企业利益和保护投资者的合法权益，是的重要防线，是市场经济得以健康发展的前提，也是国际经济交流与合作的重要基础。由于会计信息日益成为国家宏观调控和企业微观决策的重要依据，因此会计信息失真问题也越来越受到社会各界的关注。如同产品有其质量标准一样，会计信息作为一种特殊的社会产品，也应有其质量规范和科学可行的评价标准。对会计信息的基本要求是：企业提供的会计信息必须合法、真实、准确、完整、及时。合法：首先要符合《会计法》这个根本大法，其次要符合会计制度、会计准则、税法及国家财政部颁布的法规、政策和制度。其内容概括主要有如下几点：(一)会计信息的特征。会计是一个信息系统，财务报告是提供会计信息的主要形式。会计信息的特征主要是会计信息的真实性、相关性和完整性三方面。因此会计信息是企业经营活动以及与之相关的一切活动的综合反映，而且大部分以数据形式来表现。(二)会计信息失真的危害性。虚假的会计信息给国民经济带来的危害是极其严重的，从微观的角度来看：假如企业的会计信息是虚假的，对于企业的经营管理者来讲，有可能进入瞎指挥、盲目管理的状态，使企业信誉水平大幅度下降。从宏观角度来看，假如企业的会计信息是虚假的，国家有关职能部门得不到真实的会计信息，就会在经济决策、经济管理、经济监督等方面犯下不可弥补的错误。(三)会计信息失真的表现。客观因素导致会计信息失真，这是由于社会环境变化的不确定性以及会计确认计量在一定范围内的模糊性而导致会计信息失真。诸如：“坏账准备”的账务处理和可收回的债权精确度较低，从而不澎硕士学位论文卜认S飞’LR’S飞，}任S生S能如实地反映企业经营状况成果;固定资产账面价值与重置价值严重背离;存货的价值与现值不一致;成本费用和利润不实等。主观因素导致会计信息失真，主要表现在假账真算与真账假算使会计信息失真。这是指虚假的会计事项按会计核算程序进行记录和计算。(四)会计信息失真原因。法制不健全，执法不严格，法制观念淡薄;企业内外的监督力度不够，经营管理不善;企业领导受个人利益的驱使，弄虚作假，置国家利益于不顾，使局部利益得到满足，却使国家蒙受损失。因此，会计信息失真已不是某一方面、某一个企业或某一个人的问题。会计信息失真的防治就应该根据这些原因，采取综合性的措施，才能达到预防和及时发现的目的。(五)防止会计信息失真的对策。进一步深化经济体制改革，加快现代企业制度建设的步伐;进一步完善企业会计制度:加强会计基础工作，严格遵守《会计法》，做到有法必依、执法必严、违法必究;进一步完善专业监督机制，加强社会审计监督等，有效地预防会计信息的失真。本文指出会计信J息失真的危害、表现及其原因，对会计信启、的主要特征、基本要求和评价体系等进行了综合分析，在此基础上，对如何提高会计信息质量提出了相应的对策，这对消除目前我国会计信息严重失真现象，净化我国企事业单位财务管理环境，保证我国经济决策的正确性和经济管理的科学性，将起到十分重要的作用
Abstract（英文摘要）： In the condition of market, the accountant information is very important to supervision of country economy, it is base on economic decision-making for controlling the macroeconomic, it is the thereunder and instrument for controlling and supervising economy action. In the field of the microeconomic management, it is the important tool for guiding and accelerating the development of manufacture management, the true accountant information is propitious to post the perorm information of the economic obligtion that the possession intendant pleads , is propitious to ensure the ultimately realization of the corporation object ,is propitious to vindicate the benefit of enterprise and protect the investor’s legality rights and interests,is the line of defence for reversing corruption and proposing probity,it is the precondition for the exuberance developing of market economy and it is also the base of the communion and cooperant of international economy. Because the accountant information becomes the important thereunder for the country macrocontrolment and the enterprise microcoic decision, the distortion problem about accountant information is beingattented by republic.The accountant information as a especial society manufacture has the quality criterion and the scienty estimated criterion as the same as the product has the quantity criterion. The basic demand for accountant information is that the accountant information the enterprise provide must be within the law, reality, reliable, integrity and in time. Legality: firstly, it must be accorded with the law of accountant, secondly, it must be accorded with system, accountant rule, tax law and the nation treasury law. The content about the paper is as follows:First, the character of accountant information ?the accountant is information systerm and the finance report is the mostly form to provide accountant information. It incarnates to the reliability of accountant information, the relativity of accountantinformation and the integrality of accountant information .So the accountant information reflects the management of enterprise and the other activity about enterprise and it mostly is acquitted by data.Second, the damage of accountant information distortion.the damage of illusive accountant information is very serious for national economy. From the point of microcoic, if accountant information of corporation is illusory, the manager of corporation is likely to run into the state of issue confused orders and manage blindly which will result in the decline of corporation credit standing on the large scale. From the point of macroscopic, if accountant information of corporation is illusory, the involved functional department of our country can’t receive real accountant information and make the reparative difficultly mistakes in the respects of economic decision-making, economic manage, economic supervise and so on.Third, the represent of accountant information?Macroscopic factor that is the result of uncertaintyof the societyenvironmentchangeandillegibilityof accountantacknowledgementmeasurewill resultinaccountantinformation distortion. For example, enterprise manage state and result can not be reflected if account deal is illusive and the precision of reclaimable creditor’s rights; account face value of capital asserts fall away new value; stock value differ from current value; cost charge is inconsistent with profit and so on. Subjective factors bring on accountant information distortion which is showedontheside of thereal calculation of fake account and the false calculation of real account.Four, the result of accountant information distortion?the legal system is unsound , the law is not be executed strictly and the concept of legal system become indifferent dim; supervisory intensity is not enough, manage is not sound; leads of corporation falsify and meet their own benefits in spite of national benefits. Consequently, accountant information distortion is not the problem of som
论文关键词： 会计制度；会计信息；信息失真；真实性管理；
Key words（英文摘要）： information distortion；the system of accountant；the accountant information；authenticity management；
Abstract（英文摘要）： In the condition of market, the accountant information is very important to supervision of country economy, it is base on economic decision-making for controlling the macroeconomic, it is the thereunder and instrument for controlling and supervising economy action. In the field of the microeconomic management, it is the important tool for guiding and accelerating the development of manufacture management, the true accountant information is propitious to post the perorm information of the economic obligtion that the possession intendant pleads , is propitious to ensure the ultimately realization of the corporation object ,is propitious to vindicate the benefit of enterprise and protect the investor’s legality rights and interests,is the line of defence for reversing corruption and proposing probity,it is the precondition for the exuberance developing of market economy and it is also the base of the communion and cooperant of international economy. Because the accountant information becomes the important thereunder for the country macrocontrolment and the enterprise microcoic decision, the distortion problem about accountant information is beingattented by republic.The accountant information as a especial society manufacture has the quality criterion and the scienty estimated criterion as the same as the product has the quantity criterion. The basic demand for accountant information is that the accountant information the enterprise provide must be within the law, reality, reliable, integrity and in time. Legality: firstly, it must be accorded with the law of accountant, secondly, it must be accorded with system, accountant rule, tax law and the nation treasury law. The content about the paper is as follows:First, the character of accountant information ?the accountant is information systerm and the finance report is the mostly form to provide accountant information. It incarnates to the reliability of accountant information, the relativity of accountantinformation and the integrality of accountant information .So the accountant information reflects the management of enterprise and the other activity about enterprise and it mostly is acquitted by data.Second, the damage of accountant information distortion.the damage of illusive accountant information is very serious for national economy. From the point of microcoic, if accountant information of corporation is illusory, the manager of corporation is likely to run into the state of issue confused orders and manage blindly which will result in the decline of corporation credit standing on the large scale. From the point of macroscopic, if accountant information of corporation is illusory, the involved functional department of our country can’t receive real accountant information and make the reparative difficultly mistakes in the respects of economic decision-making, economic manage, economic supervise and so on.Third, the represent of accountant information?Macroscopic factor that is the result of uncertaintyof the societyenvironmentchangeandillegibilityof accountantacknowledgementmeasurewill resultinaccountantinformation distortion. For example, enterprise manage state and result can not be reflected if account deal is illusive and the precision of reclaimable creditor’s rights; account face value of capital asserts fall away new value; stock value differ from current value; cost charge is inconsistent with profit and so on. Subjective factors bring on accountant information distortion which is showedontheside of thereal calculation of fake account and the false calculation of real account.Four, the result of accountant information distortion?the legal system is unsound , the law is not be executed strictly and the concept of legal system become indifferent dim; supervisory intensity is not enough, manage is not sound; leads of corporation falsify and meet their own benefits in spite of national benefits. Consequently, accountant information distortion is not the problem of som
论文关键词： 会计制度；会计信息；信息失真；真实性管理；
Key words（英文摘要）： information distortion；the system of accountant；the accountant information；authenticity management；