简论会计信息失真的原因及对策（Reasons and Countermeasures of accounting information distortion）.docVIP

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简论会计信息失真的原因及对策（Reasons and Countermeasures of accounting information distortion）.doc

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简论会计信息失真的原因及对策（Reasons and Countermeasures of accounting information distortion）.doc

简论会计信息失真的原因及对策（Reasons and Countermeasures of accounting information distortion） Abstract: accounting information must truly reflect the financial status, operating results and cash flow of the enterprise, This is the basic requirement for accounting. However, the phenomenon of accounting information distortion exists in our country The restriction effect of management and construction and development has already appeared, and the problem of controlling accounting information distortion of enterprises in our country is not allowed Key words: accounting information; accounting information distortion; professional ethics CLC number: F23 document sign code: A article number: 1673-291X (2009) 23-0124-02 First, the accounting information distortion related overview Accounting information is the use of accounting theory and methods in the process of economic activities, through the accounting work An economic information that has been obtained to reflect the accounting situation. The so-called accounting information distortion, refers to the accounting information does not truly reflect the objective economic activities, so as to give The users of accounting information provide false information, which brings adverse effects to decision makers A phenomenon of sound. Accounting information distortion can be divided into intentional distortion and non intentional distortion. Unintended distortion is the technology of accounting personnel It is easy to overcome and rectify the non intentional factors such as lack of proficiency and negligence. Intentional distortion Under the guidance of the management authority of the enterprise, the flexibility of the enterprise is given by the accounting norms, which is biased or induced Provide information to guide, or contrary to the accounting standard making false account. 1. defects of the internal supervision system of accounting behavior subjects (1) the whole process of monitoring the authenticity of accounting information has not