浅析会计差错更正的会计处理与上市公司的财务虚假问.docVIP

　　浅析会计差错更正的会计处理与上市公司的财务虚假问 　　论文关键字：　会计差错更正　会计处理　上市公司的财务虚假 　　[论文摘要]：会计差错的发生是会计核算的过程中不可避免的，只要存在会计业务及其各种复杂的原因，就有存在会计差错的可能，就有研究会计差错的必要。寻找会计差错并予以更正是我们分析与研究会计差错的目的。要能够迅速查找会计差错乃至更正会计差错，首先要认识清楚会计差错是什么，是怎样表现出来的、是怎么形成的等一系列基本问题。因此本文详细介绍了会计差错的涵义，成因和种类等基本概述，在此基础上还比较了2006年新会计准则中对会计差错更正的修订，以便更好的掌握会计差错的理论知识。在熟练掌握了对会计差错的基本知识的前提下，本文对会计差错更正的相关会计处理进行了研究，充分了解会计差错的内在本质，更正的方法和运用，通过案例的分析详细了解会计差错更正的步骤和操作过程。同时，本文对目 前企业进行会计差错更正所产生的观念偏差，利润操纵等问题进行了深刻剖析，分析了企业出于避免连续亏损，保持再融资资格等动机利用会计差错更正调整利润造成会计信息不实，财务虚假的现象。并对现行会计制度在此方面发挥的防范作用进行剖析。进一步对如何遏制和改变此种不良现象提出了建议或意见：加强会计准则建设不断的完善其规章制度，提高企业会计人员素质和加强外部会计监管等。 　　[Abstract]：The occurrence of accounting errors in the process of accounting are inevitable. As long as the existence of accounting business and its various plex reasons, there is the possibility of the existence of accounting errors and the necessary of a study for accounting errors. To find and correct accounting errors is the purpose in our analysis and research for the accounting errors. ust first clearly understand a series of basic questions, such as ed and reflected. So this article describes the meaning of accounting errors, causes and types of such basic overvieulgated in 2006. In order to better grasp the theoretical knoise of grasp the basic konasterly, the accounting treatment for accounting errors have been studied in this article, fully aethods and exertion. Through the correlative case analysis to learn more about the steps of error correction and operation of the process. At the same time, this article deep analyzed that on the current enterprise has bias of concept in the process of accounting error corrections, manipulation of profits and other issues. To analyzed the phenomenon that enterprise using error correction to adjust profit caused for inveracious accounting information, financial false, this phenomenon caused by some motivation such as avoid consecutive losses, maintain the qualification of refinancing and so on. And analyzed the neenon, there are some suggestions or ments: st