会计核算基础性缺陷及完善对策（Basic defects of accounting and Countermeasures）.docVIP

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会计核算基础性缺陷及完善对策（Basic defects of accounting and Countermeasures）.doc

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会计核算基础性缺陷及完善对策（Basic defects of accounting and Countermeasures）

会计核算基础性缺陷及完善对策（Basic defects of accounting and Countermeasures） Basic defects of accounting and Countermeasures 2010-8-18 10:36, Lv Jia Accounting is based on currency as the main unit of measurement, and uses special methods to record, measure and report the economic activities of the accounting entity in a true, accurate, complete way. An accounting entity has a good accounting basis, must have two levels of protection: first, comply with financial laws and accounting professional ethics; two, management regulations and accounting professional standards. When the accounting subject of the disclosure of accounting information distortion has more or less disposable, but longer period distortion is not corrected and a spread trend, we can think, the subject of accounting accounting basis of defects. The author analyzes the basic defects of accounting and the adverse effects on enterprises, and puts forward some countermeasures. I. the concrete manifestation of the basic defects of accounting (1) the basic accounting defects existing in the enterprise under the administrative punishment; Reliability is the important basis and key of high quality accounting information. The financial report is the final results of the accounting of financial report so as to conform to the requirements of the quality of accounting standards as a starting point, to investigate whether a reverse accounting entity exists accounting basis of defects, is a more convenient starting point. Chinese Commission administrative punishment committee in 2007, 2008, investigated 20 cases of illegal cases, of which 10 direct display accounting entity violates accounting information quality reliability principle, specific performance is not clearing, payment transactions, subject to confusion at random according to the provisions of accounting adjustment etc.. (two) the basic defects of accounting calculation in the case of rectification The above-mentioned cases of administrative penalty need to be acc