1、本科生畢業設計（論文）外文翻譯題 目： 會計信息失真的成因及其治理對策 學 院： 經濟與管理學院 系 會計系 專 業： 會計學 班 級： 學 號： 姓 名： 指導教師： 填表日期： 2011 年 1 月 15 日會計信息失真的原因與對策黃賢玲(中南民族大學管理學院，中國武漢 430074摘要：這些年，會計信息失真已經影響到了社會經濟秩序，本文主要分析了我國會計信息失真產生的原因，及其對策。關鍵詞：會計信息失真 問題 對策1 簡介近些年，會計信息失真的事經常發生，已經影響到了投資者及債權人對公司經營狀況的正確判斷，導致了全國宏觀經濟調控和微觀經濟政策失效，同時也影響到了社會經濟秩序的正常運轉。本

2、文主要討論了在我國產生這一問題的原因，及其對策。2 會計信息失真的原因會計信息失真原因很多：公司內部因素和外部因素；客觀原因和主管原因。總之，不外乎以下幾點：2.1 會計法律法規體系的局限性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，其主要表現為：第一，傳統的企業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，企業會計制度與會計準則的滯后性也會導致會計信息失真。2.2 會計工作人員的疏漏會

3、計工作人員的疏忽是指，在統計、核實、記錄和報送的過程中所出現的無意識的錯誤。會計工作人員的疏忽也是會計信息失真的一個重要原因。(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，某些財務工作或現象的計算是相對的，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。(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。2.3 職業道德的背離職業道德背離是指會計人

4、員缺少或喪失了職業準則。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。2.4 政府監管機制不完善目前我國正在實行市場經濟體制，但是，事實情況是，政府對企業的監管嚴重缺位，而一些政府行為也不符合市場經濟規律。在一些地方，政府對企業的直接管理，導致很多企業領導“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，獎優罰劣。但是企業的管

5、理者們，在利益良好時可能會隱瞞利潤，在經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了。3 會計信息失真的對策會計信息是公共產品，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：3.1 建立標準化的會計準則，加強會計制度的建設當國家制定會計準則和相關的法律和法規時，它應該是全面的，有必要的，并且盡可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，盡量排除各個環節中一些模糊的地方。我們要進一步的完善會計方法，避免會計信息失真。同時，強化企業內部監管機制，減少會

6、計工作中出現不確定的和模糊性的機會。3.2 建立和完善公司內部監管體系當前，很多會計信息失真的根源在于企業內部監管體系的不嚴，使一些非法的企業領導者和會計利用系統漏洞謀取自己的利益。內部監管系統的復雜系統涉及各部門、各級人員、財產和企業的物質的移動，也涉及分配和安排的權利、 責任和企業的利益。因此，一定要建立和完善有效的內部監控制度，以保證企業財產安全、會計信息合法性和公平性，及提高企業管理效率。3.3 完善會計人員監管體系，加大違規的懲處力度建立會計管理制度的核心是加強企業內部管理。為了了建立一個完善的會計制度，以提供真實的會計信息，我們必須加強內部控制、 制定金融監管和內部調查系統，完善企

7、業內部的會計制度，嚴格執行會計主程序，完善財政收入及開支的各類審批制度。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量。應大力發展特許會計師制度，全面建立企業財務報表審計制度，未經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察，促請特許會計師提高他們的職業道德水平和服務質量，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道德的具體懲罰措施。3.4 完善職業資格證制度，加大后續教育的力度，提高會計人員的綜合素質會計人員的素質不僅僅影響會計制度和會計準

8、則的執行，也會影響會計工作的質量，因此，減少會計信息失真的根本在于，提高會計人員的素質。(1 加強會計的職業資格證制度，提高會計職業資格的標準，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。(2 加強會計人員的法制觀念和職業道德觀念，會計人員應該具有嚴格的紀律觀念、良好的職業操守，同時在任何情況下，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它。(3 要持續不斷的對會計人員進行培訓教育。首先，公開教

9、育的內容，包括管理和操作，職業道德，財經法律法規，以及新的會計準則和會計制度等；第二，重視教育的質量和效果，防止流于形式；第三，要把后續教育和職業資格管理緊密聯系起來，強制實行后續教育。4 結論總之，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管系統、建立和完善企業內部控制系統，建立標準化的會計準則，加強會計制度建設，加大后續教育的力度以提高會計工作人員的綜合素質。這樣我們才能保證會計信息的真實性、有效性和合法性，實現對于會計信息失真的目標管理。參考文獻1楊紅. 會計信息錯誤的原因與對策. 科學與信息

10、技術. 2006.42蔣易標. 會計信息失真. 財務和會計通信. 2003.23趙景亭. 會計信息失真的對策. 會計之友. 2006.64成韶華.企業內部會計監管及會計職業道德教育. 廈門大學福建出版集團. 2004.1Causes and Countermeasure of Accounting Information DistortionHuang Xian LingSchool of Management South-Central University For Nationalities , PRChina, 430074Abstract: In recent years, the a

11、ccounting information distortion has affected social economy order. This article mainly discusses on the causes and countermeasure of accounting information distortion in China.Keywords: Accounting Information Distortion Causes Countermeasure1 IntroductionIn recent years, it happens sometimes that t

12、he accounting information distort. It will affect information users such as investors and creditors correctly 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 norma

13、lly operate. This article mainly discusses on the causes and countermeasure of accounting information distortion in China.2 The reason of the accounting information distortionThere are various reasons of accounting information distortion: the enterprise internal factor and also exterior factor; the

14、objective reason and also the subjective reason. Summarily, it mainly has following several points:2.1 The limitation of accountant laws and regulations systemThe accounting guide line and business accounting system are all the basic standards of accounting work, the concrete prescribe of business a

15、ccounting 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 and business accounting system is reason of accounting information distortion. It mainly d

16、isplays in: First, the inherent estimate and the specialized judgment of the accounting guide line and business accounting system will cause the accounting information distortion. Second, the flexibility of accounting method may cause the accounting information distortion. Third, the hysteretic qual

17、ity of the accounting guide line and business accounting system will also cause the accounting information distortion. 2.2 The accountancy faultThe accountancy fault refers to unconsciousness fault made in the accountancy as a result of the fault of measure, confirmation, record, report and so on. T

18、he accountancy fault is also an important reason of accounting information distortion. It mainly displays in: (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 accounti

19、ng system, certain 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 and business accounting system, he will not account economic

20、work correctly, and then it becomes possible to make distorted accounting information. (2. Unconsciousness fault made in the accountancy leads to accounting information distortion. Even if the accountant can understand and grasp accounting guide line and business accounting system accurately, some m

21、istakes unavoidably in the work will cause the accounting information distortion. Such as the mistake of account category, accountant miscalculation, miss record the business occurred. 2. 3 Occupational ethics deviatingAccountant occupational ethics deviating from the norm refers to accountant lack

22、or lose 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 encounter serious destruction or the denial by a certain extent， gradually

23、 lose restraint of 481 accountant. And form accountant occupational ethics standard authority losing. In practical work, some accountants fail to resist enticement or the instruction of higher authority, and intentionally manufacture the distorting accounting information seeking the benefit. 2. 4 Th

24、e imperfect government mechanismAt present, our country has practiced the market economy system, but in the reality, dislocation mechanism that the government manage enterprise extremely was still prevails, and government's behavior was not according to the market economy rule. The government ma

25、nages enterprise directly in many place, as a result it always leads to a complexion that the leader of enterprise “revolving around government”. Some local government manages the leader of enterprise by target inspection, responsibility audit, rewards the excellent and punishes the inferior. But th

26、e head of enterprise hide the profit when getting good benefit, and forge the profit when not achieve the goal in order to go through a strategic pass. As the matter stands, the accounting information inevitably distorts. 3. The Countermeasure of Accounting Information DistortionThe accounting infor

27、mation 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 resolved from following several aspects: 3.1 Standard accounting guide line and strengthen the constructio

28、n of accounting systemWhen the country formulates accountant criterion 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 system. When ch

29、oosing 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 accounting method, stopping up loophole of the accounting information distorts. At the same

30、 time, enhancing enterprise internal control system construction, displaying system restraint mechanism, reducing the opportunity of uncertainty and fuzziness. 3.2 Establishing and perfecting enterprise internal control system.Currently the root of many distorting accounting information depends on i

31、nsufficient internal 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 levels, various links in the enterprise, the move of people, pr

32、operty and substance of enterprise and also involves assignment and arrangement of right, responsibility and benefit of enterprise. Therefore, it is important to establish and perfect an effective internal control system, which can guarantee the enterprise property security and integrity, the accoun

33、ting information legitimate and fair and economic work legality, and enhance the management efficiency of the enterprise. 3.3 Perfecting accountant supervises system, enhancing punishment.(1 Establishing accounting manage system with the central of strengthening the internal management. In order to

34、establishing a good accountant 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, rigorously enforce accounting main routine, perfect examinat

35、ion and approval system of each kind of property commodity and the financial revenue and expenditure. Carrying out the accountant delegate system. Currently many accountants are unable to resist the leaders instruct and conduct to corrupt practices, mostly because their own status and treatment have

36、 a very close relation with the leader's opinion. Accountant delegate system may reduce the attachment of accountant to the leader, thus strengthen accountant supervise and improves the accounting information quality. Chartered accountant should be developed vigorously, enterprise financial repo

37、rt audit verification system should be carrying out comprehensively, unaudited reports are illegally. Simultaneously we should strengthen legal liability surveillance of chartered accountant, urge chartered accountant to raise their occupational ethics level and service quality, clear about legal li

38、ability of accounting information examination verification by chartered accountant, and establish concrete punishment measure for those482 chartered accountant who is derelict of duty or violates the occupational ethics. 3.4 Consummating employed qualifications system, enhancing following education,

39、 improving the accountant quality comprehensively.Accountants quality will not only affect the effect of carrying out accounting guide line and business accounting system, but also affects the accountancy quality, therefore, improving the accountant quality is the key of reducing accounting informat

40、ion distorts. (1 Enforcing accountant employed qualifications system, enhancing the standard of present accountant employed qualifications. The people provided with corresponding qualifications are able to be engaged in the accountancy. Strengthening accountant ranks from the source. (2 Strengthenin

41、g 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 principle and never scheme the personal gain whatever kind of situation. Moreover, accountan

42、t must certainly observe accountant occupational ethics standard, namely loves the work, probity and self-discipline, 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

43、in the routine work. (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 economics law and discipline educations besides new accountant criterion and accounting system; second,