會(huì)計(jì)信息真實(shí)性的思考

頁(yè)數(shù) 14 字?jǐn)?shù) 9715

摘 要

會(huì)計(jì)信息是人們?cè)诮?jīng)濟(jì)活動(dòng)過(guò)程中運(yùn)用會(huì)計(jì)理論和方法，通過(guò)會(huì)計(jì)實(shí)踐獲得反映會(huì)計(jì)主體價(jià)值運(yùn)動(dòng)狀況的經(jīng)濟(jì)信息。真實(shí)的會(huì)計(jì)信息可以如實(shí)、客觀地反映企業(yè)在過(guò)去一定時(shí)期內(nèi)發(fā)生的經(jīng)濟(jì)業(yè)務(wù)以及企業(yè)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果；可以幫助投資者和貸款人進(jìn)行合理決策；幫助政府部門(mén)進(jìn)行宏觀調(diào)控；幫助企業(yè)加強(qiáng)和改善經(jīng)營(yíng)管理、評(píng)估和預(yù)測(cè)未來(lái)的資金流動(dòng)。 然而，我國(guó)自改革開(kāi)放以來(lái)，由于會(huì)計(jì)工作秩序不佳，會(huì)計(jì)信息失真已成為一個(gè)十分突出的問(wèn)題。本文主要通過(guò)對(duì)現(xiàn)行會(huì)計(jì)信息真實(shí)性相關(guān)內(nèi)容進(jìn)行一番考察，從會(huì)計(jì)信息真實(shí)性的界定切入，把握會(huì)計(jì)信息真實(shí)性的概念；列示了我國(guó)會(huì)計(jì)信息失真的現(xiàn)狀，分析會(huì)計(jì)信息失真所帶來(lái)的危害，及其造成的負(fù)面影響；進(jìn)而探討了影響會(huì)計(jì)信息真實(shí)性的主要因素；最后面對(duì)會(huì)計(jì)信息失真的現(xiàn)象提出治理措施，力呼會(huì)計(jì)信息“去偽存真”。

[關(guān)鍵詞] 會(huì)計(jì)信息,真實(shí)性

Abstract

The accounting information is the people utilizes accountant in the economic activity process the theory and the method, practices through accountant obtains reflects accountant the main body value movement condition the economic information. The real accounting information may truthfully, objectively reflect enterprise economic work as well as enterprise's financial condition and management achievement which occurred in the past certain time; May help the investor and the lender carries on the reasonable decision-making; The help government department carries on the macroeconomic regulation and control; The help enterprise will strengthen and improves management management, appraisal and the forecast future fund flows .however, our country since reform and open policy, because accountant the work order will not be good, the accounting information will distort has become an extremely prominent question. This article mainly through carries on an inspection to the present accounting information authenticity correlation content, cuts into from the accounting information authentic limits, grasps the accounting information authentic concept; The row has shown the present situation which our country accounting information distorts, analyzes harm which the accounting information distorts brings, and its creates negative influence; Then discussed has affected the accounting information authentic primary factor; Finally faces the phenomenon which the accounting information distorts to propose the government measure, the strength shouts the accounting information "to eliminate the false and keep the true" .

【Key Words】Accounting information Authenticity
目 錄

1 會(huì)計(jì)信息真實(shí)性的界定
1.1 會(huì)計(jì)信息真實(shí)性的含義...................................5
1.2 會(huì)計(jì)信息的“絕對(duì)真實(shí)”與“相對(duì)真實(shí)”......................5
1. 3 對(duì)會(huì)計(jì)信息真實(shí)性的基本把握..............................6
2 我國(guó)企業(yè)會(huì)計(jì)信息失真的現(xiàn)狀
2.1 會(huì)計(jì)信息失真的表現(xiàn)....................................6
2.2 會(huì)計(jì)信息失真的造假手段.................................7
3 會(huì)計(jì)信息真實(shí)性缺失的危害
3.1 不利于信息使用者作出正確的經(jīng)濟(jì)決策........................8
3.2 導(dǎo)致利稅和國(guó)有資產(chǎn)大量流失................................9
3.3 破壞投資環(huán)境，影響經(jīng)濟(jì)資源的合理分配......................9
3.4 助長(zhǎng)腐敗之風(fēng)，影響社會(huì)安定..............................9
4 影響會(huì)計(jì)信息真實(shí)性的因素分析
4.1 會(huì)計(jì)法規(guī)之間的不協(xié)調(diào)和會(huì)計(jì)準(zhǔn)則的不完全性.....................10
4.2 會(huì)計(jì)準(zhǔn)則、制度和會(huì)計(jì)政策的可選擇性.......................10
4.3會(huì)計(jì)信息造假成本與收益的不對(duì)稱(chēng)性..........................11
4.4 會(huì)計(jì)人員缺乏誠(chéng)信道德和專(zhuān)業(yè)水平..................................11
4.5 產(chǎn)權(quán)的不明晰....................................................12
4.6 信息的不對(duì)稱(chēng)....................................................12

5 保障會(huì)計(jì)信息真實(shí)性的政策建議
5.1 大力貫徹《會(huì)計(jì)法》.....................................13
5.2 進(jìn)一步完善會(huì)計(jì)準(zhǔn)則、會(huì)計(jì)制度建設(shè)..........................13
5.3 建立適合中國(guó)國(guó)情的企業(yè)產(chǎn)權(quán)制度及相應(yīng)的產(chǎn)權(quán)監(jiān)督系統(tǒng)...........14

5.4 建立解決信息不對(duì)稱(chēng)問(wèn)題的企業(yè)薪酬合同糾紛與政府強(qiáng)制信息披露規(guī)章制度

5.5 加強(qiáng)執(zhí)法力度，提高會(huì)計(jì)造假的成本..........................15
5.6 提高會(huì)計(jì)從業(yè)人員的誠(chéng)信道德和專(zhuān)業(yè)水........................15
6 結(jié)語(yǔ)..............................................16
7 參考文獻(xiàn)..........................................16
參考文獻(xiàn)

[1]John Gruner,Setting Ethics Standards for Professional Accountants The Global View. In: International Forum on Professional Ethics for CPAs Beijing: National Accounting Institute 25~32，2002.
[3]張新民 《企業(yè)財(cái)務(wù)報(bào)表分析》 對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)出版社 2001年
[4]陳漢文 《中國(guó)注冊(cè)會(huì)計(jì)師職業(yè)道德研究》 中國(guó)金融出版社 2000年
[5]陳信元等．我國(guó)會(huì)計(jì)信息環(huán)境的初步分析．會(huì)計(jì)研究．2000年