會計信息真實性的思考

頁數(shù) 14 字?jǐn)?shù) 9715

摘 要

會計信息是人們在經(jīng)濟(jì)活動過程中運用會計理論和方法，通過會計實踐獲得反映會計主體價值運動狀況的經(jīng)濟(jì)信息。真實的會計信息可以如實、客觀地反映企業(yè)在過去一定時期內(nèi)發(fā)生的經(jīng)濟(jì)業(yè)務(wù)以及企業(yè)的財務(wù)狀況和經(jīng)營成果；可以幫助投資者和貸款人進(jìn)行合理決策；幫助政府部門進(jìn)行宏觀調(diào)控；幫助企業(yè)加強和改善經(jīng)營管理、評估和預(yù)測未來的資金流動。 然而，我國自改革開放以來，由于會計工作秩序不佳，會計信息失真已成為一個十分突出的問題。本文主要通過對現(xiàn)行會計信息真實性相關(guān)內(nèi)容進(jìn)行一番考察，從會計信息真實性的界定切入，把握會計信息真實性的概念；列示了我國會計信息失真的現(xiàn)狀，分析會計信息失真所帶來的危害，及其造成的負(fù)面影響；進(jìn)而探討了影響會計信息真實性的主要因素；最后面對會計信息失真的現(xiàn)象提出治理措施，力呼會計信息“去偽存真”。

[關(guān)鍵詞] 會計信息,真實性

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 會計信息真實性的界定
1.1 會計信息真實性的含義...................................5
1.2 會計信息的“絕對真實”與“相對真實”......................5
1. 3 對會計信息真實性的基本把握..............................6
2 我國企業(yè)會計信息失真的現(xiàn)狀
2.1 會計信息失真的表現(xiàn)....................................6
2.2 會計信息失真的造假手段.................................7
3 會計信息真實性缺失的危害
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 助長腐敗之風(fēng)，影響社會安定..............................9
4 影響會計信息真實性的因素分析
4.1 會計法規(guī)之間的不協(xié)調(diào)和會計準(zhǔn)則的不完全性.....................10
4.2 會計準(zhǔn)則、制度和會計政策的可選擇性.......................10
4.3會計信息造假成本與收益的不對稱性..........................11
4.4 會計人員缺乏誠信道德和專業(yè)水平..................................11
4.5 產(chǎn)權(quán)的不明晰....................................................12
4.6 信息的不對稱....................................................12

5 保障會計信息真實性的政策建議
5.1 大力貫徹《會計法》.....................................13
5.2 進(jìn)一步完善會計準(zhǔn)則、會計制度建設(shè)..........................13
5.3 建立適合中國國情的企業(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 建立解決信息不對稱問題的企業(yè)薪酬合同糾紛與政府強制信息披露規(guī)章制度

5.5 加強執(zhí)法力度，提高會計造假的成本..........................15
5.6 提高會計從業(yè)人員的誠信道德和專業(yè)水........................15
6 結(jié)語..............................................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)財務(wù)報表分析》 對外經(jīng)濟(jì)貿(mào)易大學(xué)出版社 2001年
[4]陳漢文 《中國注冊會計師職業(yè)道德研究》 中國金融出版社 2000年
[5]陳信元等．我國會計信息環(huán)境的初步分析．會計研究．2000年