文档介绍：会计信息的失真与策略研究
摘要:市场经济承认企业是一个利益主体,也鼓励企业以积极正常的方式参与市场竞争,获取合法真实的利润,完成企业的预期目标。但是,当前很多企业不是在生产经营管理上下功夫,向生产要效益,向管理要效益,而是向会计要效益。而会计的效益往往就出在财务上弄虚作假,掩盖企业真实的财务状况、经营成果和现金流量上,从而导致以财务报告为载体的会计信息严重失真,使社会公众对整个会计行业的信任度大幅下降,出现了信任危机。因此,如何重塑会计的诚信是比较紧迫的问题。
关键词: 会计信息;失真;策略
Abstract: The market economy acknowledged that the enterprise is a benefit main body, also encourages the enterprise to participate in the petition by the positive normal way, the gain legitimate real profit, achieves enterprise’s anticipated target. But, the current many enterprises are not work hard in the production operation management, wants the benefit to the production, wants the benefit to the management, but approaches accountant to want the benefit. But accountant’s benefit often leaves in the finance uses deception, in cover enterprise real financial situation, management performance and cash flow, thus causes take the financial report to distort seriously as the carrier accounting information, caused the social public the profession confidence level to drop largely to entire accountant, presented the crisis of confidence. Therefore, how remoulds accountant’s good faith is the quite urgent problem.
key word: Accounting information; Distortion; Strategy
一、会计信息失真的现状
《中华人民共和国会计法》中明确规定:“会计凭证、会计账簿、财务会计报告和其他会计资料必须符合国家统一会计制度的规定,不得伪造、变造会计凭证、会计账簿,不得提供虚假的财务会计报告。”。其核心就是会计信息真实完整,唯有真实完整才有可能于会计信息的使用者决策有用,而决策的有用性也恰恰是会计生命所系。