试论会计信息失真问题及对策

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论文中文摘要:会计作为一个经济信息系统,在经济的发展和建设中正发挥着越来越重要的作用。然而,当前会计信息失真问题非常严重,它直接影响到正常的经济秩序和会计职能作用的发挥。会计信息失真,就等于会计信息失去价值,会计工作丧失生命,同时会计信息失真带来的经济后果也是十分严重。所以,无论从历史上的经验和教训,还是从中国的现状来看,研究会计信息失真问题,都具有重大的理论和现实意义。会计信息失真的形成可以说是由来已久,不仅有其生成的社会背景,也有其生成的制度背景等。究其成因,笔者认为,除了会计领域以外,会计信息失真问题还涉及到其他领域,如经济学,相关法律法规等。所以,在进行分析的时候,只有将其视作一个复杂的社会系统工程,从不同的角度分别来探讨,才有可能比较全面和深入地了解其本质。同样,在治理会计信息失真问题的时候,一方面需要明确,它是一个长期的过程,不可能一蹴而就,另一方面就是需要对其进行综合的治理,而不能单纯就会计治会计。本文从几个会计信息失真的典型事例出发,针对会计信息失真这个具有重大现实意义的问题展开讨论。首先探讨其产生的众多复杂成因,进而考虑治理会计信息失真问题的对策,最后引发出关于该问题的一些现实思考。在讨论中力求理论联系实际,主要结合我国国情来进行分析,以期能抛砖引玉,为我国信息失真问题的全面治理尽微薄之力。全文共分四章:第一章:导论本文从财政部1999年发布的会计信息质量抽查公告所反映出的严峻现实,以及琼民源的大骗局入手,引出目前中国会计信息失真的现状,再通过对上市公司会计信息信任度调查结果的研究,反映出该问题的严重性:一、 本文所举的触目惊心的数据和事实表明会计信息失真问题已严重影响了会计学科和会计人员在人们心目中的形象,以致于如今社会上一些人一提到会计,就不自觉地与做假账、偷逃税款等联系在一起,<WP=3>表明了人们已对会计学科和会计人员产生了巨大的不信任感,该不信任感甚至已威胁到了会计学科本身的生存和发展。二、 就经济学角度而言,会计信息失真也会带来严重的经济后果,它将引起投资决策失误和社会经济资源的无效配置,使交易费用越来越高昂,最终导致交易的停顿,企业由于无法筹集到资金而纷纷破产,银行倒闭,失业率高,物资短缺,物价飞涨,整个社会将陷入严重的经济危机之中。1929年-1933年席卷美国和其他西方国家的资本主义经济危机就是会计信息失真“催化”的结果。由此笔者认为有必要将会计信息失真问题作为一个独立的社会现象来进行研究,从其产生的深层次原因,以及采取一些积极对策加以治理两个方面,作一些探索工作。第二章:会计信息失真的成因剖析会计信息失真成因是由来以久且错综复杂,要做到剖析全面和深刻非常困难,所以笔者主要从以下几个方面着手来进行分析:一、 经济学的角度来看,会计信息失真主要是由于产权不明晰、产权各行为主体之间的利益冲突、激励与约束机制不对称、委托-关系的信息不对称等方面的原因造成,其中产权不明晰是导致会计信息失真的根本的原因。由于我国国情的特殊性,在从计划经济转变为市场经济的过程中,不可避免地造成了企业产权归属不明确和产权界定不明确,企业会计信息得不到有效的监督,会计信息失真也就不足为怪了。二、 会计学的角度来看,会计学科本身存在的一些矛盾和有关会计准则及制度的不完善是导致会计信息技术性失真的制度层面上的原因。如何看待会计信息的相关性和可靠性,究竟应该强调会计信息质量特征的相关性还是可靠性;会计确认和计量中存在的一些假定和不确定性,究竟给会计信息的质量带来什么样的后果;会计准则和制度的不完善体现在什么方面,都是本节讨论的范围。三、 会计法规角度来看,我国现行会计法规由于缺乏对会计信息具体认定的法律规定,法制建设不健全,同时有关部门执法不严,有关人员(包括会计人员、注册会计师以及有关领导等)法制意识淡薄等,都令有关人员有空子可钻,有意识在会计工作中,制造虚假会计信息。四、 <WP=4>会计监督角度来看,我国目前是由内部会计监督、注册会计师监督以及政府部门监督形成的三位一体的会计监督体系,但各监督机关为完成各自的职能任务,各有取舍,还未能形成一个对提高会计信息质量协调有效的整体监督体系。笔者为突出重点,着重从注册会计师行业方面进行了较为详尽的分析。五、 会计职业道德角度来看,它几乎涉及到会计职业的一切方面,既包括会计法规所涉及的范围,也包括法规不能涉及的范围。而且道德是有力量的,法律不能解决的问题,只能依靠道德,甚至法律的有效实施还要以道德为基础。会计职业道德不仅指会计人员的职业道德,也包含注册会计师的职业道德,不仅与有关人员的业务素质有关,还与其责任心、心理素质,道德水平息息相关。第三章:治理会计信息失真问题的对策由于会计信息失真问题的治理是一项复杂的社会系统工程,笔者在这里仅按上一章分析之成因角度来寻求相应的对策:一、 针对会计信息失真的经济学方面的

Abstract(英文摘要): Nowadays problems caused by inaccurate accounting information are very serious in our country. Such kind of problems may he disastrous effects, which would not only damage the national economy but also causing the accounting information worthless.It is necessary to find out reasons that associated with inaccurate accounting information problems. But the reasons are so complex that it is hard to analyze from only one perspective. Only if the inaccurate accounting information problems are considered as a complex system, we could possibly know why they happen. After that, we may find out their remedies.In Chapter 1, the cases mentioned by the National Finance Ministry as well as the Qiongminyuan fraud are introduced in order to disclose the seriousness of the inaccurate accounting information problems. The problems he negative impact on the national economy and accounting itself. So it is very critical to carry out thorough research in order to recognize the reasons behind them and to find out the remedies.In Chapter 2, the reasons of the problems are discussed as follows: Firstly, it is discussed from economics aspect. The basic reason is that the ownership of property rights is not clearly defined. Besides that, there are some other reasons such as: benefit conflicts exist among the owners of the property rights, the motivation and restrain mechani <WP=7>does not operate effectively, and information of the trust relationship between principal and agent is not symmetrical too.Secondly, it is discussed from accounting itself aspect. The inaccurate accounting information problems are the inevitable outcome from some inherent limitations of accounting itself and some weaknesses of Chinese accounting principles and regulations. Thirdly, it is discussed from law aspect. There are several reasons given in this part, such as: the law has still no clear definition of accounting information, the law enforcement is not strict yet, many persons he not eventually realized that to obey the law is a must.Fourthly, it is discussed from supervision system aspect. The supervision system includes internal, CPA, and government supervision. But the system currently in our country does not operate effectively, so the inaccurate accounting information problems arise.Lastly, it is discussed from professional ethics aspect. The professional ethics means in a broad sense and exists in all accounting practices. The problems derived also because the professional ethics are not respected.In Chapter 3, discussion about remedies for the inaccurate accounting information problems are as follows, which are based on the above mentioned aspects too. Firstly, in my opinion, the first important thing is to make the property rights clearly from economics aspect. It is also essential to take measures to remove motives of putting up untrue accounting information. And that to coordinate the benefit relationship between different <WP=8>interested parties he to be done.Secondly, from accounting aspect to solve the problems, we need to make a complete set of Chinese accounting principles and regulations. Thirdly, measures he to be taken to make law more enforceable in order to solve the problems from law aspect.Lastly, from professional ethics aspect, it is also important to strengthen accounting professional ethics and build some practicable standards about it.Chapter 4 is the conclusion of the thesis. To make the issue more clear, I continue to study on some other aspects. Such as:① Accounting system is only a part of economic system, but the reform of our country’s economic system is just in a phase of exploring, many problems are not clear. This means the improving of our nation’s accounting system has a long way to go. ② The organizational structure of corporations is eager to be improved. Many new systems such as the independent director systemand ESOP/ESO system should be established. And the function of supervising board should be realized really.③ How to coordinate the relationship be
论文关键词: 会计信息、会计信息失真、会计信息失真成因、会计信息失真对策;
Key words(英文摘要): Accounting information;Inaccurate accounting information;Reasons of inaccurate accounting information;Remedies of accounting information;