企业会计信息外部生成模式研究
本站原创 论文中文摘要：经济越发展会计越重要，会计作为信息系统，为经济决策提供重要的参考数据。会计信息也因此成为信息使用者关注的焦点，社会期望真实有效的会计信息。但由于种种原因，一部分占据信息优势的企业管理者总要在会计信息上做文章，使会计信息无法真实地反映企业经济实质，给信息使用者以各种假象，致使其决策失误而蒙受巨大的经济损失。我们知道资本市场是社会经济资源优化配置的场所，但由于一些通过会计而获得业绩的企业存在，使得资本市场难以充分发挥资源的优化配置作用，反倒成为那些不诚信的经营者牟取私利的工具。去年以来，我国以及国际主要资本市场都遭受到虚假会计信息的侵害，广大股民经济损失惨重而且给整个市场经济带来严重的负面影响，资本市场也因此陷入低谷，会计业界的诚信和作用也受到社会的质疑。如何防治会计、保证会计信息的真实性成为近期会计理论界与实务界探讨的热点课题。本文从会计信息生成模式的角度，来试探防治会计的办法。会计信息生成模式由对经济业务进行会计账务处理的程序和参与主体构成，不同的主体与程序形成不同的生成模式。现行会计信息生成模式是在企业高层的领导下由企业会计部门进行账务处理形成初步报告，再经注册会计师审计鉴证后，企业正式对外披露会计报告。社会普遍认为企业是会计信息的天然提供者。殊不知，现行模式存在致命缺陷，为会计信息提供了运作的平台。因这种模式一个最大的特点是企业能完全操控会计报告披露之前的全部信息生成过程。因此，本文认为现行模式必须而且可以变革。首先，这一模式违背了不相容职务应当分离的基本控制原理。企业经营者作为业务的执行者，经营着股东的经济资源并为盈利性负责。同时经营者还肩负业务的记录者角色，对外提供会计信息，来满足股东对其监督的需要。这样企业经营者承担了业务的执行与记录这两个不相容职务，其舞弊的可能性必然加大。其次，会计信息具有经济后果性，外部性很强。为保证会计信息的真实性和公允性，在独立审计的基础上，生成模式中最好能存在另一独立于企业的——会计公司来承担会计账务处理和报表生成的职责。会计公司不仅可使业务执行与记录的分离，而且因其具有完整的独立性使其生成的会计信息比较容易获得会计信息使用者的信任。再次，成熟的网络技术、数据库技术和财务软件技术为会计公司的存在提供了可能。会计公司可通过网络从企业获得原始数据，然后利用财务软件及时进行账务处理。同时为保证数据的完整性，在新模式中引进数据库管理公司承担数据的存储与交换的职责。通过上述分析，我们可构建出会计信息生成的新模式——会计信息外部生成模式。它由企业财务部门、数据库管理公司、会计公司和会计师事务所四个主体构成，通过现代IT技术来共同完成会计信息生成任务。在模式中企业只承担保证原始凭证的合法性和完整性职责、数据库管理公司负责数据的存储和交换、会计公司负责原始信息的会计处理并生成最终的财务报告、会计师事务所则对其他三个主体的业务进行审计鉴证。它是IT技术与会计相结合的产物，是在对现行模式的悻论进行变革的基础上，实现会计与IT技术的完美融合。新模式不仅解决了会计如何适应信息时代要求的问题，而且为会计理论的创新发展提供了一个崭新的实践平台。本文共分四章，系统地研究了会计信息外部生成模式。第一章主要探讨会计信息失真以及防范与现行会计信息生成模式之间的关系，得出现行模式必须变革的结论。第二章主要探讨会计信息外部生成模式的结构以及各主体的职责，对新模式的工作原理进行理论性的剖析。第三章主要探讨会计信息外部生成模式的论证，重点从理论前提和技术基础分析。第四章主要探讨会计信息外部模式运行可能遇到的问题及对策，重点探讨了模式运行的安全问题、信息披露问题、会计公司管理问题及各主体的法律责任问题
Abstract（英文摘要）： Accounting becomes more and more important with the development of economy. As an information system, it provides important reference data for economic policy-making. So, accounting information tops the concerns of information-users and the society expects it genuine and effective.However, some enterprise managers who take privilege on information collection always cheat on accounting information for causes of various kinds. As a result, accounting information is not able to reflect exactly enterprises’ economic essence and decision-makers could possibly undertake great losses after taking cheated accounting information. As we know, the capital market is originally established to optimize the distribution of social and economic resources. Nevertheless, with cheating behiors running rampant, the optimization could not be fully played and the capital market becomes one of the means for those cheats to take private interests. Since last year, major capital markets both at home and abroad he been damaged by cheated accounting information, which give stock-holders a hey beat and bring serious negative effects to the overall marketed economy. Afterwards, the capital market plunged into the very bottom and the credit and function of accounting industry is now questioned widely. Correspondently, it become a hot topic of recent accounting theoretical and practical fields that how to prevent cheating and ensure the genuineness of accounting information.This article try to find ways to curb accounting cheating from the viewpoint of accounting information forming mode that includes accounts treating program for economic business and participants constitution. The ongoing mode is firstly operated by the enterprise accounting department, under the control of top leaders, to form initial report based on accounts treatment. Then, after the auditing of Certificated Public Accountant (CPA), the accounting report could be announced formally. Despite the general agreement that enterprises are natural reporter of accounting information, the mode enables then to easily control the accounting report before its announcement and thus makes accounting cheating possible. So, it is argued in this article lhat the ongoing mode must and could be changed to oid its fatal defect.First of all, the ongoing mode is mistakenly operating against basic control principle that incompatible positions should be separated. Besides his position as a business operator to run stock-holder’s economic resources and be responsible for profitability, the enterprise operator also play a role as a business recorder to provide accounting information for supervision. Thus, the both enterprise operator takes two incompatible positions as both business operator and recorder, which increase his possibility of cheating. Secondly, the accounting company, an independent in-between form enterprise, should be involved in the changed mode to take the responsibility ofaccount treating. Only in this way could the business operating be separated from receding for the genuineness and fairness of accounting informatioa And its independence enable formed accounting information has an easier access to be trusted by information-users. Furthermore, matured internet technology, database technology and financial software technology make possible the existence of the accounting firms that could acquire primary data from enterprise via internet and he these data on-time treated with financial software. Meanwhile, Database Management Corporations he been introduced to take charge of data’s store and change for guarantee of data’ integrity.With the analysis above, a new accounting information forming mode, defined as external forming mode, could be constructed. This new mode consists of four main bodies: enterprise accounting departments, database management corporations, accounting companies and accounting firms, all of which join their efforts to he accounting information formed with internet technology .In the new mode, enterprise are responsible for the le
论文关键词： 会计信息；外部生成模式；信息失真；会计公司；信息技术；
Key words（英文摘要）： accounting information；external forming mode；information distortion；accounting company；IT technology；
Abstract（英文摘要）： Accounting becomes more and more important with the development of economy. As an information system, it provides important reference data for economic policy-making. So, accounting information tops the concerns of information-users and the society expects it genuine and effective.However, some enterprise managers who take privilege on information collection always cheat on accounting information for causes of various kinds. As a result, accounting information is not able to reflect exactly enterprises’ economic essence and decision-makers could possibly undertake great losses after taking cheated accounting information. As we know, the capital market is originally established to optimize the distribution of social and economic resources. Nevertheless, with cheating behiors running rampant, the optimization could not be fully played and the capital market becomes one of the means for those cheats to take private interests. Since last year, major capital markets both at home and abroad he been damaged by cheated accounting information, which give stock-holders a hey beat and bring serious negative effects to the overall marketed economy. Afterwards, the capital market plunged into the very bottom and the credit and function of accounting industry is now questioned widely. Correspondently, it become a hot topic of recent accounting theoretical and practical fields that how to prevent cheating and ensure the genuineness of accounting information.This article try to find ways to curb accounting cheating from the viewpoint of accounting information forming mode that includes accounts treating program for economic business and participants constitution. The ongoing mode is firstly operated by the enterprise accounting department, under the control of top leaders, to form initial report based on accounts treatment. Then, after the auditing of Certificated Public Accountant (CPA), the accounting report could be announced formally. Despite the general agreement that enterprises are natural reporter of accounting information, the mode enables then to easily control the accounting report before its announcement and thus makes accounting cheating possible. So, it is argued in this article lhat the ongoing mode must and could be changed to oid its fatal defect.First of all, the ongoing mode is mistakenly operating against basic control principle that incompatible positions should be separated. Besides his position as a business operator to run stock-holder’s economic resources and be responsible for profitability, the enterprise operator also play a role as a business recorder to provide accounting information for supervision. Thus, the both enterprise operator takes two incompatible positions as both business operator and recorder, which increase his possibility of cheating. Secondly, the accounting company, an independent in-between form enterprise, should be involved in the changed mode to take the responsibility ofaccount treating. Only in this way could the business operating be separated from receding for the genuineness and fairness of accounting informatioa And its independence enable formed accounting information has an easier access to be trusted by information-users. Furthermore, matured internet technology, database technology and financial software technology make possible the existence of the accounting firms that could acquire primary data from enterprise via internet and he these data on-time treated with financial software. Meanwhile, Database Management Corporations he been introduced to take charge of data’s store and change for guarantee of data’ integrity.With the analysis above, a new accounting information forming mode, defined as external forming mode, could be constructed. This new mode consists of four main bodies: enterprise accounting departments, database management corporations, accounting companies and accounting firms, all of which join their efforts to he accounting information formed with internet technology .In the new mode, enterprise are responsible for the le
论文关键词： 会计信息；外部生成模式；信息失真；会计公司；信息技术；
Key words（英文摘要）： accounting information；external forming mode；information distortion；accounting company；IT technology；