会计信息失真危害、原因及对策研究
本站原创 论文中文摘要：随着市场经济的发展，会计工作的范围也在不断扩展，经济业务的会计处理日趋复杂，会计信息使用者对会计信息披露的要求也越来越高。会计信息是一种综合性的经济信息，在微观管理、宏观调控及促进经济发展等方面，都发挥着巨大作用。会计信息真实与否直接关系到信息使用者的经济决策是否合理有效。根据《会计法》的规定，会计核算必须提供真实、合法、准确和完整的会计信息。《企业会计准则》中也把客观性原则列为会计核算十二条一般原则之首，客观的会计信息必须是内容真实，数据准确，资料可靠，具有真实性、可靠性和可验证性的会计信息。由此可见，会计信息的真实性是会计工作的生命。失真的会计信息不可靠，不可用，不可比，不可传，误导宏观调控和微观决策。在现实经济活动中，会计信息失真现象越来越普遍，而且越来越严重，一直困扰着我国的经济秩序，也一直为政府和全社会所关注，因此，当前我国的会计工作秩序亟待解决。本文从会计信息的基本概念、质量特征及其真实性入手，进而分析会计信息失真的表现、危害与分类，并着重阐述会计信息失真的原因及其治理对策。论文共分为四章。第一章是本文的基础之所在，概括地介绍了与会计信息有关的基本理论问题。首先，笔者认为，会计信息主要是指利用财务会计技术取得的有关企业财务实际运行状态、特征及其变化的一种经济信息，主要体现为以经营成果为主体的财务成果、财务状况及其变化方面的信息。其次，笔者针对会计信息的决策有用性的基本目的，分析了会计信息的五个质量特征：可靠性、相关性、<WP=4>可比性、及时性和明晰性。最后，笔者将论文过渡到会计信息的真实性，即应当做到如实反映，具备可核性，保持中立性。第二章拉开了会计信息失真的序幕。首先，笔者从虚拟资产、虚拟负债、虚拟利润以及由此而引起的虚拟资本四个方面阐述了会计信息失真的表现。其次，笔者认为会计信息失真的危害在于：1、违背了会计的客观性和科学性。2、影响了国家的宏观调控。3、破坏投资环境，影响经济资源的合理分配。4、导致国有资产和国家财税收入的流失，并将对以公有制为主体的社会主义所有制结构造成损害。5、危及企业自身发展的需要。6、助长腐败之风，影响国家的政治安定。7、损害会计自身的地位。最后，笔者将会计信息失真分为两类：一类是有意识的会计信息失真，即在会计工作中，故意违反国家会计制度法规的规定，存心不按会计程序办事，刻意违背经营活动事实，假帐真做，真帐假做，是一种目的在于提供虚假的会计信息，以蒙蔽信息使用者，坑害国家，中饱私囊的有意识的违法行为。另一类是无意识的会计信息失真，指会计人员在遵循会计法规制度提供会计信息的过程中，由于会计环境的不确定性、会计准则与会计制度的不完善性、会计原则与会计理论的缺陷性，而使会计信息与原本的经济活动有出入。第三章与第四章是本文的重点，以会计信息失真的分类为基础，详细而系统地论述了会计信息失真的原因及其治理对策。第三章分为两节，论述了会计信息失真的原因。第一节阐述了无意识的会计信息失真的原因：1、会计理论与会计方法上的缺陷。2、会计准则以及会计制度自身的不完善性。3、整个会计环境的不确定因素。4、会计原则在实际运用中的局限性——权责发生制原则、历史成本计价原则、稳健性原则与重要性原则。<WP=5>第二节从两方面阐述了有意识的会计信息失真的原因。第一方面是企业的内部原因：1、企业经营者对会计信息失真起决定性作用，即委托人（所有者）与人（经营者）之间存在信息不对称与契约不完备，以致人可利用信息优势与契约的缺陷，选择有利于粉饰会计信息、夸大经营业绩的会计程序及方法。2、会计主体行为是决定会计信息质量的根本因素：会计人员的合法权益得不到保障，会计人员的职业道德水平和技术业务水平有待提高。3、企业内其他员工的行为对会计信息质量也有重大影响。第二方面是企业的外部原因：1、法制观念淡薄。2、宏观管理弱化。3、主管部门对企业的考核指标有欠科学、合理。4、审计力量薄弱。5、部分企业为了自身利益，蒙蔽工商、税收、银行、及证券管理等政府部门。第四章针对第三章阐明的会计信息失真的原因，一对一地论述了治理无意识的与有意识的会计信息失真的具体措施。笔者认为，本章中论述最为深刻的地方是解决委托双方矛盾的措施。笔者先从分析会计委派制的局限性入手，继而提出了有建设性的措施：1、深入进行产权制度改革，建立健全现代企业制度。2、逐渐形成职业企业家阶层，进行声誉评价。3、让企业的高层管理人员持有企业的一些股份。4、建立企业法人财务会计责任制。5、加大处罚力度，降低经营者的预期风险收益。6、委派财务总监。本文力求以我国基本的会计理论与会计制度为依据，联系现实经济生活中的实际情况，运用一些例证，对当今会计信息失真的表现、危害及原因等进行了系统的分析，并在此基础上，提出了治理会计信息失真的对策
Abstract（英文摘要）： Along with the development of market economy, the scope of accounting works is expanding constantly, accounting information users’ requirements about announcement of accounting information are getting higher and higher. Accounting information is a kind of synthetic economic information. It is playing the enormous role of microcoic management, macroscopic control and promoting development of economics. The truthfulness of accounting information is very important to the effectiveness of the accounting information users’ economic decisions. According to "Accounting Law of the People’s Republic of China", accounting shall ensure that the accounting information be authentic, legitimate, accurate and complete. In "Accounting Standards for Business Enterprises", objectivity principle is the first of the twelve accounting general principles. The accounting records and financial reports must be based on financial and economic transactions as they actually take place, inorder to objectively reflect the financial position and operating results of an enterprise.In economic activities, the distorted accounting information is more and more serious, more and more general, hindering the order of the socialist market economy, being paid close attention to by government and the whole of society. So the order of accounting work at present is requiring reorganization urgently.This article begins with the basic conception, quality features and the truthfulness of accounting information. Then it analyzes the manifestation, harm and classification of accounting information distortion, and emphatically elaborates the reasons and countermeasures of accounting information distortion. This article is divided into four chapters.The first chapter is the basis of this article. It briefly introduces the basic theory issue concerning accounting information. First, the author thinks that accounting information system consists of physical components, including <WP=7>journals, ledgers and computer software used to capture transactions data and process it into usable accounting information. Added to these physical components are company policies, procedures, and programs that administer data collection and processing for internal management needs and external financial reporting. Second, in the light of the decision usefulness of accounting information, the author analyzes the five quality features: truthfulness, interrelation, being comparable and convenient, timeliness, being clear and concise. Last, the author thinks the truthful accounting information must achieve:reflect things as they really are, can be tested and verified, remain neutral.The second chapter opens the prologue of accounting information distortion. Firstly, the author elaborates the four manifestations of accounting information distortion: fictitious assets, fictitious liabilities, fictitious profits and fictitious capital. Secondly, the author considers the harm of accounting information distortion lies in: 1. Act in direct contrention of the accounting information’s truthfulness.2. Interfere with our country’s macroscopic control.3. Destroy the investment environment, and hold up the rational distribution of economic resources.4. Lead to the losses of national assets and national finance and tax revenue.5. Endanger the development needs of business enterprises themselves.6. Foster corruption, and interfere with our country’s political stability and unity.7. Damage the position of accounting itself. Lastly, the author divided the accounting information distortion into two types. The one type is conscious accounting information distortion, that is, during the accounting works, intentionally contrene state accounting laws and regulations, deliberately not work according to accounting procedures, painstakingly be contrary to the faces of management facts. It is conscious illegal activities with the aims of providing false accounting information, deceiving the uses of accounting information, harming our country, lining their pockets. The other type is
论文关键词： 会计信息失真原因对策；
Key words（英文摘要）： Accounting InformationDistortionReasonsCountermeasures；
Abstract（英文摘要）： Along with the development of market economy, the scope of accounting works is expanding constantly, accounting information users’ requirements about announcement of accounting information are getting higher and higher. Accounting information is a kind of synthetic economic information. It is playing the enormous role of microcoic management, macroscopic control and promoting development of economics. The truthfulness of accounting information is very important to the effectiveness of the accounting information users’ economic decisions. According to "Accounting Law of the People’s Republic of China", accounting shall ensure that the accounting information be authentic, legitimate, accurate and complete. In "Accounting Standards for Business Enterprises", objectivity principle is the first of the twelve accounting general principles. The accounting records and financial reports must be based on financial and economic transactions as they actually take place, inorder to objectively reflect the financial position and operating results of an enterprise.In economic activities, the distorted accounting information is more and more serious, more and more general, hindering the order of the socialist market economy, being paid close attention to by government and the whole of society. So the order of accounting work at present is requiring reorganization urgently.This article begins with the basic conception, quality features and the truthfulness of accounting information. Then it analyzes the manifestation, harm and classification of accounting information distortion, and emphatically elaborates the reasons and countermeasures of accounting information distortion. This article is divided into four chapters.The first chapter is the basis of this article. It briefly introduces the basic theory issue concerning accounting information. First, the author thinks that accounting information system consists of physical components, including <WP=7>journals, ledgers and computer software used to capture transactions data and process it into usable accounting information. Added to these physical components are company policies, procedures, and programs that administer data collection and processing for internal management needs and external financial reporting. Second, in the light of the decision usefulness of accounting information, the author analyzes the five quality features: truthfulness, interrelation, being comparable and convenient, timeliness, being clear and concise. Last, the author thinks the truthful accounting information must achieve:reflect things as they really are, can be tested and verified, remain neutral.The second chapter opens the prologue of accounting information distortion. Firstly, the author elaborates the four manifestations of accounting information distortion: fictitious assets, fictitious liabilities, fictitious profits and fictitious capital. Secondly, the author considers the harm of accounting information distortion lies in: 1. Act in direct contrention of the accounting information’s truthfulness.2. Interfere with our country’s macroscopic control.3. Destroy the investment environment, and hold up the rational distribution of economic resources.4. Lead to the losses of national assets and national finance and tax revenue.5. Endanger the development needs of business enterprises themselves.6. Foster corruption, and interfere with our country’s political stability and unity.7. Damage the position of accounting itself. Lastly, the author divided the accounting information distortion into two types. The one type is conscious accounting information distortion, that is, during the accounting works, intentionally contrene state accounting laws and regulations, deliberately not work according to accounting procedures, painstakingly be contrary to the faces of management facts. It is conscious illegal activities with the aims of providing false accounting information, deceiving the uses of accounting information, harming our country, lining their pockets. The other type is
论文关键词： 会计信息失真原因对策；
Key words（英文摘要）： Accounting InformationDistortionReasonsCountermeasures；