文档介绍：如何应对会计信息失真
How to Deal with Accounting Information Distortion
Li Zhenquan
(Guangdong Province Meizhou City Agricultural Cadre School,Meizhou 514071,China)
摘要:会计信息是评价财务状况,做出财务决策的重要依据。人为会计信息失真的社会危害性更大,最大的问题是虚假会计信息危害市场经济秩序,导致严重的不公平竞争,滋生***、掩盖***,损害国家及社会公众利益,加剧信用危机。本文从失真现状、成因入手,针对性的论述了治理会计信息失真的对策。
Abstract: The accounting information is an important basis for evaluating the financial situation and making financial decisions. Man-made accounting information distortion has greater harm to society, and the biggest problem is that the false accounting information is harm to the market economic order, can cause serious petition, breed corruption, and cover up the corruption, which is harm to the national and public interests and exacerbates the credit crisis. In this paper, starting from the situation and cause of distortion, the measures to manage accounting information distortion are discussed.
关键词:会计信息失真成因对策
Key words: accounting information;distortion;causes;strategy
中图分类号:F23文献标识码:A文章编号:1006-4311(2011)14-0162-01
1会计信息失真的现状
帐面失真资产的帐面价值背离实际价值。有的固定资产按照历史成本原则计价,帐面价值始终不变,而重置价值则随物价变化不断“增值”,因此造成按帐面提取得折旧基金无法补偿固定资产耗费,引起帐面成本或费用低于实际成本费用,帐面利润高于实际利润。有的通过潜亏挂帐;待摊费用,待处理财参损益长期不予摊消处理;固定资产折旧提取不足或干脆不提;把递延资产作为转移潜亏得调节期,期末将一些该由当期负担的费用转入递延资产科目,形成了企业看似庞大的资产规模等。
报表失真一些企业为了达标升级,向上请功,甚至有些领导人为个人前途,搞虚假报表;也有的一些企业为了扩大职工奖金数额,获取局部利益,或是在经营状况不佳时为了确保利润任务完成,或是在企业效益较好时为了给下年留有余地,通过调整成本、虚