會計信息失真的原因與對策外文及譯文

1、<p>　　本科生畢業(yè)設計（論文）外文翻譯</p><p>　　題 目： 會計信息失真的成因及其治理對策 </p><p>　　學 院： 經(jīng)濟與管理學院 系 會計系 </p><p>　　專 業(yè)： 會計學

2、 </p><p>　　班 級： </p><p>　　學 號： </p><p>　　姓 名： </p><p>　　指

3、導教師： </p><p>　　填表日期： 2011 年 1 月 15 日</p><p>　　會計信息失真的原因與對策</p><p><b>　　黃賢玲</b></p><p>　　(中南民族大學管理學院，中

4、國武漢 430074)</p><p>　　摘要：這些年，會計信息失真已經(jīng)影響到了社會經(jīng)濟秩序，本文主要分析了我國會計信息失真產(chǎn)生的原因，及其對策。</p><p>　　關鍵詞：會計信息失真 問題 對策</p><p><b>　　1 簡介</b></p><p>　　近些年，會計信息失真的事經(jīng)常發(fā)生，已經(jīng)影響到了投資者

5、及債權人對公司經(jīng)營狀況的正確判斷，導致了全國宏觀經(jīng)濟調(diào)控和微觀經(jīng)濟政策失效，同時也影響到了社會經(jīng)濟秩序的正常運轉。本文主要討論了在我國產(chǎn)生這一問題的原因，及其對策。</p><p>　　2 會計信息失真的原因</p><p>　　會計信息失真原因很多：公司內(nèi)部因素和外部因素；客觀原因和主管原因。總之，不外乎以下幾點：</p><p>　　2.1 會計法律法規(guī)體系的局

6、限性</p><p>　　會計準則制度與會計工作制度是所有會計工作的基礎，也是會計工作原則的基石，同時也是會計工作流程方法和會計信息披露的基礎。作為會計工作的基本準則，會計準則和會計工作制度的局限性是會計信息失真的主要原因，其主要表現(xiàn)為：</p><p>　　第一，傳統(tǒng)的企業(yè)會計制度與會計準則的評估與判斷會導致會計信息失真；第二，會計方法的靈活性可能會導致會計信息失真；第三，企業(yè)會計制度與

7、會計準則的滯后性也會導致會計信息失真。</p><p>　　2.2 會計工作人員的疏漏</p><p>　　會計工作人員的疏忽是指，在統(tǒng)計、核實、記錄和報送的過程中所出現(xiàn)的無意識的錯誤。會計工作人員的疏忽也是會計信息失真的一個重要原因。</p><p>　　(1) 會計人員對會計制度和會計準則的理解和應用有偏差也會導致會計信息失真。在會計準則和會計制度中，某些財務工

8、作或現(xiàn)象的計算是相對的，它要求會計員采用合適的計算方法以進行獨特的分析。如果會計員對會計準則和會計工作制度不熟悉不了解，他就無法正確的計算財務工作，也就可能導致會計信息失真。</p><p>　　(2) 會計工作人員無意識的錯誤也會導致會計信息失真。即使會計人員可以理解和準確把握企業(yè)會計制度和會計準則，工作中難免有些錯誤，也將導致會計信息失真。</p><p>　　2.3 職業(yè)道德的背離&

9、lt;/p><p>　　職業(yè)道德背離是指會計人員缺少或喪失了職業(yè)準則。自從改革開放以來，我國的會計工作改革使其充滿了生機和活力，并且獲得了巨大的成就。但是，同時，原來的會計準則遭到嚴重破壞，甚至在一定程度上被摒棄，逐漸失去了對會計人員的約束。會計職業(yè)道德標準的權威性也就逐漸的喪失了。在實際工作中，一些會計師無法抗拒誘惑或者來自高層的權威，甚至故意制造信息失真以獲取利益。</p><p>　　2

10、.4 政府監(jiān)管機制不完善</p><p>　　目前我國正在實行市場經(jīng)濟體制，但是，事實情況是，政府對企業(yè)的監(jiān)管嚴重缺位，而一些政府行為也不符合市場經(jīng)濟規(guī)律。在一些地方，政府對企業(yè)的直接管理，導致很多企業(yè)領導“圍著政府轉”。在一些地方，政府通過目標檢測、責任審計來管理企業(yè)，獎優(yōu)罰劣。但是企業(yè)的管理者們，在利益良好時可能會隱瞞利潤，在經(jīng)營不善時可能會夸大利潤，以通過上級的決策評估。在這種情況下，會計信息失真就不可避免

11、了。</p><p>　　3 會計信息失真的對策</p><p>　　會計信息是公共產(chǎn)品，其用戶眾多，影響非常廣泛。目前，會計信息失真非常嚴重。總的來說，可以從以下幾個方面解決：</p><p>　　3.1 建立標準化的會計準則，加強會計制度的建設</p><p>　　當國家制定會計準則和相關的法律和法規(guī)時，它應該是全面的，有必要的，并且盡可

12、能的采用標準化的語言來描述，并且逐步的與國際接軌。在選擇會計處理方法時，我們應該采用盡可能相同的有效的方法，盡量排除各個環(huán)節(jié)中一些模糊的地方。我們要進一步的完善會計方法，避免會計信息失真。同時，強化企業(yè)內(nèi)部監(jiān)管機制，減少會計工作中出現(xiàn)不確定的和模糊性的機會。</p><p>　　3.2 建立和完善公司內(nèi)部監(jiān)管體系</p><p>　　當前，很多會計信息失真的根源在于企業(yè)內(nèi)部監(jiān)管體系的不嚴，

13、使一些非法的企業(yè)領導者和會計利用系統(tǒng)漏洞謀取自己的利益。內(nèi)部監(jiān)管系統(tǒng)的復雜系統(tǒng)涉及各部門、各級人員、財產(chǎn)和企業(yè)的物質(zhì)的移動，也涉及分配和安排的權利、 責任和企業(yè)的利益。因此，一定要建立和完善有效的內(nèi)部監(jiān)控制度，以保證企業(yè)財產(chǎn)安全、會計信息合法性和公平性，及提高企業(yè)管理效率。</p><p>　　3.3 完善會計人員監(jiān)管體系，加大違規(guī)的懲處力度</p><p>　　建立會計管理制度的核心是加

14、強企業(yè)內(nèi)部管理。為了了建立一個完善的會計制度，以提供真實的會計信息，我們必須加強內(nèi)部控制、 制定金融監(jiān)管和內(nèi)部調(diào)查系統(tǒng)，完善企業(yè)內(nèi)部的會計制度，嚴格執(zhí)行會計主程序，完善財政收入及開支的各類審批制度。</p><p>　　實行會計委派制。不少會計師無法拒絕領導的指示以及一些違規(guī)行為，主要是因為他們的地位和待遇取決于領導的意見。會計委派制可提高會計的獨立性，因而提高會計信息的質(zhì)量。</p><p&

15、gt;　　應大力發(fā)展特許會計師制度，全面建立企業(yè)財務報表審計制度，未經(jīng)審計的報告是非法的無效的。同時，我們應該加強特許會計師的法律責任監(jiān)察，促請?zhí)卦S會計師提高他們的職業(yè)道德水平和服務質(zhì)量，明確特許會計師對會計信息查驗的法律責任，并且建立他們違反職業(yè)道德的具體懲罰措施。</p><p>　　3.4 完善職業(yè)資格證制度，加大后續(xù)教育的力度，提高會計人員的綜合素質(zhì)</p><p>　　會計人員的

16、素質(zhì)不僅僅影響會計制度和會計準則的執(zhí)行，也會影響會計工作的質(zhì)量，因此，減少會計信息失真的根本在于，提高會計人員的素質(zhì)。</p><p>　　(1) 加強會計的職業(yè)資格證制度，提高會計職業(yè)資格的標準，只要擁有相應的資格證的人都能從事會計工作，從源頭上加強會計人員隊伍建設。</p><p>　　(2) 加強會計人員的法制觀念和職業(yè)道德觀念，會計人員應該具有嚴格的紀律觀念、良好的職業(yè)操守，同時在

17、任何情況下，都不會失去原則，永遠不會謀取個人利益。此外，會計人員必須遵守會計職業(yè)道德標準，就是喜歡工作、 廉潔和自律，客觀公平，保守秘密和保持堅持準則的信念和提高技能，等等。他們應該牢牢地記住這些標準，并且在日常工作中去努力實現(xiàn)它。</p><p>　　(3) 要持續(xù)不斷的對會計人員進行培訓教育。首先，公開教育的內(nèi)容，包括管理和操作，職業(yè)道德，財經(jīng)法律法規(guī)，以及新的會計準則和會計制度等；第二，重視教育的質(zhì)量和效果

18、，防止流于形式；第三，要把后續(xù)教育和職業(yè)資格管理緊密聯(lián)系起來，強制實行后續(xù)教育。</p><p><b>　　4 結論</b></p><p>　　總之，會計信息失真的原因很多，它會影響到公共財富分配的公平性，社會資源配置的有效性，還會影響到社會信用制度的建設。因此，我們必須建立和完善會計監(jiān)管系統(tǒng)、建立和完善企業(yè)內(nèi)部控制系統(tǒng)，建立標準化的會計準則，加強會計制度建設，加

19、大后續(xù)教育的力度以提高會計工作人員的綜合素質(zhì)。這樣我們才能保證會計信息的真實性、有效性和合法性，實現(xiàn)對于會計信息失真的目標管理。</p><p><b>　　參考文獻</b></p><p>　　[1]楊紅. 會計信息錯誤的原因與對策. 科學與信息技術. 2006.4</p><p>　　[2]蔣易標. 會計信息失真. 財務和會計通信. 200

20、3.2</p><p>　　[3]趙景亭. 會計信息失真的對策. 會計之友. 2006.6</p><p>　　[4]成韶華.企業(yè)內(nèi)部會計監(jiān)管及會計職業(yè)道德教育. 廈門大學福建出版集團. 2004.1</p><p>　　Causes and Countermeasure of Accounting Information Distortion</p>

21、<p>　　Huang Xian Ling</p><p>　　School of Management South-Central University For Nationalities , PR．China, 430074</p><p>　　Abstract: In recent years, the accounting information distortion

22、has affected social economy order. This article mainly discusses on the causes and countermeasure of accounting information distortion in China.</p><p>　　Keywords: Accounting Information Distortion Causes Co

23、untermeasure</p><p>　　1 Introduction</p><p>　　In recent years, it happens sometimes that the accounting information distort. It will affect information users such as investors and creditors corr

24、ectly judge and deicide the management of enterprise, result in the national macroeconomic regulation and control and the microscopic policy-making fault, and affect the social economy order normally operate. This articl

25、e mainly discusses on the causes and countermeasure of accounting information distortion in China.</p><p>　　2 The reason of the accounting information distortion</p><p>　　There are various reaso

26、ns of accounting information distortion: the enterprise internal factor and also exterior factor; the objective reason and also the subjective reason. Summarily, it mainly has following several points:</p><p&g

27、t;　　2.1 The limitation of accountant laws and regulations system</p><p>　　The accounting guide line and business accounting system are all the basic standards of accounting work, the concrete prescribe of bu

28、siness accounting principles, the accounting service processing method and the accounting information disclosure method and so on. As the basic standards of accounting work, the limitation of the accounting guide line an

29、d business accounting system is reason of accounting information distortion. It mainly displays in: </p><p>　　First, the inherent estimate and the specialized judgment of the accounting guide line and busine

30、ss accounting system will cause the accounting information distortion. Second, the flexibility of accounting method may cause the accounting information distortion. Third, the hysteretic quality of the accounting guide l

31、ine and business accounting system will also cause the accounting information distortion. </p><p>　　2.2 The accountancy fault</p><p>　　The accountancy fault refers to unconsciousness fault made

32、in the accountancy as a result of the fault of measure, confirmation, record, report and so on. The accountancy fault is also an important reason of accounting information distortion. It mainly displays in: </p>&

33、lt;p>　　(1). Understood and applied the accounting guide line and business accounting system mistakenly will lead accounting information distortion. In the accounting guide line and business accounting system, certain

34、economic work or the phenomenon calculation is compares principled, which calls for appropriate calculation method by purse bearer specialized analysis. If the purse bearer is not certain about the accounting guide line

35、and business accounting system, he will not account economic work corr</p><p>　　(2). Unconsciousness fault made in the accountancy leads to accounting information distortion. Even if the accountant can under

36、stand and grasp accounting guide line and business accounting system accurately, some mistakes unavoidably in the work will cause the accounting information distortion. Such as the mistake of account category, accountant

37、 miscalculation, miss record the business occurred. </p><p>　　2. 3 Occupational ethics deviating</p><p>　　Accountant occupational ethics deviating from the norm refers to accountant lack or lose

38、 the professional standard. Since reform and opening-up, the reform of accountant has filled with vitality and vigor and obtained the huge achievement in our country. But at the same time, original accountant standards e

39、ncounter serious destruction or the denial by a certain extent， gradually lose restraint of 481 accountant. And form accountant occupational ethics standard authority losing. In practical work</p><p>　　2. 4

40、The imperfect government mechanism</p><p>　　At present, our country has practiced the market economy system, but in the reality, dislocation mechanism that the government manage enterprise extremely was stil

41、l prevails, and government's behavior was not according to the market economy rule. The government manages enterprise directly in many place, as a result it always leads to a complexion that the leader of enterprise

42、“revolving around government”. Some local government manages the leader of enterprise by target inspection, responsibilit</p><p>　　3. The Countermeasure of Accounting Information Distortion</p><p&

43、gt;　　The accounting information is the public product and influence widespread, the user of which is multitudinous. Currently, accounting information distortion is too serious to harness. Generally speaking, it will be r

44、esolved from following several aspects: </p><p>　　3.1 Standard accounting guide line and strengthen the construction of accounting system</p><p>　　When the country formulates accountant criterio

45、n and related laws and regulations, it should be comprehensively, necessary, prompt and feasibility as possible as we can, normalize the using of uncertainty wording, and gradually accord to international accounting syst

46、em. When choosing accountant processing method, we should identically use the most effective method as possible as we can, and clear about the situation and the elastic sector of each processing method. Consummating the

47、accounting me</p><p>　　3.2 Establishing and perfecting enterprise internal control system.</p><p>　　Currently the root of many distorting accounting information depends on insufficient internal

48、control system of enterprise, so that some illegal leader and accountant use the system loophole to seek the benefit for themselves. The internal control system a complex system involves various departments, various leve

49、ls, various links in the enterprise, the move of people, property and substance of enterprise and also involves assignment and arrangement of right, responsibility and benefit of enterpr</p><p>　　3.3 Perfect

50、ing accountant supervises system, enhancing punishment.</p><p>　　(1) Establishing accounting manage system with the central of strengthening the internal management. In order to establishing a good accountan

51、t the foundation of providing the real accounting information, we should enhance internal control, formulate finance supervision and internal investigation system, perfect enterprise interior accounting system, rigorousl

52、y enforce accounting main routine, perfect examination and approval system of each kind of property commodity and the financial revenue an</p><p>　　Carrying out the accountant delegate system. Currently many

53、 accountants are unable to resist the leader’s instruct and conduct to corrupt practices, mostly because their own status and treatment have a very close relation with the leader's opinion. Accountant delegate system

54、 may reduce the attachment of accountant to the leader, thus strengthen accountant supervise and improves the accounting information quality. </p><p>　　Chartered accountant should be developed vigorously, en

55、terprise financial report audit verification system should be carrying out comprehensively, unaudited reports are illegally. Simultaneously we should strengthen legal liability surveillance of chartered accountant, urge

56、chartered accountant to raise their occupational ethics level and service quality, clear about legal liability of accounting information examination verification by chartered accountant, and establish concrete punishment

57、 meas</p><p>　　482 chartered accountant who is derelict of duty or violates the occupational ethics. </p><p>　　3.4 Consummating employed qualifications system, enhancing following education, imp

58、roving the accountant quality comprehensively.</p><p>　　Accountant’s quality will not only affect the effect of carrying out accounting guide line and business accounting system, but also affects the account

59、ancy quality, therefore, improving the accountant quality is the key of reducing accounting information distorts. </p><p>　　(1) Enforcing accountant employed qualifications system, enhancing the standard of

60、present accountant employed qualifications. The people provided with corresponding qualifications are able to be engaged in the accountancy. Strengthening accountant ranks from the source. </p><p>　　(2) Stre

61、ngthening accountant's concept of legal system and occupational ethics idea. The accountant should be provided with intense sense of responsibility, disciplined and probity while line of duty, and never lose the prin

62、ciple and never scheme the personal gain whatever kind of situation. </p><p>　　Moreover, accountant must certainly observe accountant occupational ethics standard, namely loves the work, probity and self-dis

63、cipline, objective fair, conservative secret, honest and keep faith, insistence criterion and enhances skill and so on, they should keeps these standard firmly in mind and the implementation in the routine work. </p&g

64、t;<p>　　(3) Pay special attention to accountant's following education. first, opening up the content of following education, which include management and operation, occupational ethics and finance and economic

65、s law and discipline educations besides new accountant criterion and accounting system; second, pay attention to effect and quality of following education, preventing goes through the motions; third, closely unifies foll

66、owing education and professional qualifications management, practices compulsor</p><p>　　4 Conclusions</p><p>　　In summary, there are various reasons of accounting information distortion; it wil

67、l affect the fairness of public wealth assignment, the efficiency of social resources disposition, the establishment of social credit system. Therefore, we must establish and consummates accountant supervise system, esta

68、blish and perfect enterprise internal control system, further standard accountant criterion, strengthen the accounting system construction, Strengthens the following education, improve the accountan</p><p>　

69、　References</p><p>　　[1] Yang Hong. On the Reason and Countermeasure of Accountant Information Fault. Science &</p><p>　　technology information. 2006.4</p><p>　　[2]Jiang Yi biao

70、. The formations of accountant information distortion. Finance & Accounting For</p><p>　　Communications. 2003.2</p><p>　　[3]Zhao Jing Ting. the countermeasures of accountant information dist

71、ortion. Friends of accounting.</p><p><b>　　2006.6</b></p><p>　　[4]Cheng Shao Hua. Interior accounting control and accounting professional moral education. Fu</p><p>　　Ji