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企业会计专业留学生作业:会计信息失真及其对策 [5]

论文作者:英语论文论文属性:课程作业 Coursework登出时间:2014-08-09编辑:yangcheng点击率:8119

论文字数:2445论文编号:org201408061218288390语种:中文 Chinese地区:美国价格:免费论文

关键词:企业会计信息失真对策accounting information财务状况经营成果

摘要:会计信息失真是指会计信息的形成与提供违背了客观的真实性原则,不能正本文是一篇会计专业留学生作业。确反映会计主体真实的财务状况和经营成果。本文通过分析会计信息失真对经济活动造成的危害及其成因,提出提高会计人员素质、加强会计职业道德规范建设等应对措施。会计信息是市场经济中最为重要的信息,离开了会计信息,市场经济便无法正常的运转,会计信息是市场经济赖以生存的基石。

nel professional ethics, enhance the processing behavior in violation of ethics, restricted and regulated by the accounting personnel professional behavior, improve accounting personnel's professional ethics. To strengthen the continuing education of accounting personnel, strict training system on a regular basis, advocating accountant the lifelong education idea, to help them improve their quality, accumulate experience and knowledge update. Strengthen the legal education of accounting personnel accounting personnel's legal awareness.

 

2, strengthen accounting professional ethics construction

 

Accounting professional ethics refers to the people engaged in accounting work in accounting work should follow, and the accounting professional activities that meet the needs of behavior standards, is accounting personnel in accounting work of dealing with things and adjust the accounting personnel functions and powers and responsibilities of line of code. 'Accounting law' of our country, the chief accountant ordinance and the accounting personnel work rules for accounting personnel in accounting work should follow the code of ethics for the specification, in order to ensure the accounting information is true and reliable to a certain extent laid a good foundation, accounting personnel must strengthen the study of the relevant laws and regulations, thought to improve the accounting professional ethics, and to a certain extent, consciously resist distortion of accounting information.

 

3, strengthen the control and regulation of accounting information

 

Under the market economy and the interests of the driver, the information providers self-interest motivation is widespread and difficult to fundamentally eliminate, but motivation behavior does not necessarily translate into reality. If can to powerful regulation of false information providers, make a fraud is not only unrealistic, not economic, but also will be punished and claims that the counterfeiters will abandon the fraud in the sensible trade-off. Therefore should strengthen the control and regulation of accounting information. At present, in order to effectively control the distortion of accounting information, it shall be a single independent comprehensive audit supervision and social supervision, the combination of the rigid regulation and flexible combination of integrity education, combining administrative sanctions and civil compensation, making false accounting information is like 'gets a rat crossing the street, press'.

 

4, set up a sound system of internal accounting control

 

Internal accounting control system is an important part of modern enterprise management system, it includes control of accounting information and financial management control, in order to realize the reliability of financial information, improve operational efficiency and process comply with the relevant laws. 论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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