会计失真的原因、危害及治理措施.doc

会计失真的原因、危害及治理措施.doc

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PAGE 1 会计失真的原因、危害及治理措施 摘要 会计信息失真,是指会计核算的依据不真实或反映的财务状况和经营成果虚假,不符合实际情况。形成会计信息失真的主要原因是:与会计自身运行机制有关,受外部环境、行政干预、改革不配套、企业内控不严、会计监督弱化等因素的影响。会计信息不真实给社会带来极大的危害是:不利于国家有关部门利用会计信息作出正确决策和宏观调控;不利于企业及主管部门研究情况、总结经验、发现问题和采取措施;不利于企业自身改善经营管理;增加了企业的负担,减少国家的财政收入和影响财会人员的形象等等。加强会计信息失真的治理必须从几个方面入手:一要严格执行《会计法》,依法办理会计事务;二要改革会计人员管理体制,落实和保障财会人员的职责权益;三要抓好法制建设,加大执法力度;四要加强企业内部管理;五要加强内部审计工作;六要加强会计人员的专业素质建设,搞好会计人员业务培训与职业道德教育。 [关键词] 会计信息失真 原因 危害 措施 Abstract::The accounting information distorts, is refers to the accounting the basis not real or the reflection financial condition and the management achievement is false, does not conform to the actual situation. Forms the reason which the accounting information distorts mainly is: With accountant own movement mechanism related, exterior unfortunate environment, the administrative intervention, the reform not necessary, in the enterprise is controlled is lax, accountant supervises factor the and so on attenuation influence. The accounting information not really brings the enormous harm to the society is: Is disadvantageous makes the correct decision-making and the macroeconomic regulation and control to the national department concerned using the accounting information; Is disadvantageous sums up experience to the enterprise and the department responsible for the work research situation, found the problem and takes the measure; Is disadvantageous to the enterprise own improvement management management; Increased enterprise's burden, reduces national the financial revenue and influence finance and accounting personnel's image and so on. Strengthens the government which the accounting information distorts to have from several to obtain: One must strictly carry out "the fiscal law legally to handle accountant business; Two must reform accountant the personnel management system, the realization and the safeguard finance and accounting personnel's responsibility rights and interests; Three must pay special attention to the legislative work, increases the la

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