浅析会计差错更正的会计处理跟上市公司的财资料.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题_财务管理论文-毕业论文 作者：未知 下载前请注意： 1：本文档是版权归原作者所有，下载之前请确认。 2：如果不晓得侵犯了你的利益，请立刻告知，我将立刻做出处理 3：可以淘宝交易，七折 时间：2010-06-10 21:35:37 　　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 complex 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. We must first clearly understand a series of basic questions, such as what the accounting errors is, how it is formed and reflected.? So this article describes the meaning of accounting errors, causes and types of such basic overview in detail. On this basis, the article? compareed the relatively revision to error correction in the Accounting Standards for Enterprises promulgated in 2006. In order to better grasp the theoretical knowledge of accounting errors. Under the premise of grasp the basic konwledge of accounting errors masterly, the accounting treatment foraccounting errors have been studied in this article, fully aware the inherent hypostases of the accounting errors, correction methods 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 h