Accounting information distortion analysis and countermeasure research
Abstract: This paper firstly analyzes the distortion of accounting information, which is from the accounting practice of summing up information. Then, points out the source of accounting information infidelity anatomical and genetic analysis, as the next step in the analysis provides a basis, then puts forward the measures to resolve the accounting information distortion and deep thinking, achieve the ultimate goal - to the distortion of accounting information to provide information support.
Accounting information has a certain economic consequences, this is an indisputable fact. Accounting information as an important social information, government is macroscopical economy adjusting control needs, more investors, creditors, the public and internal management evaluation of the financial situation, to guard against and dissolve the risk, make the investment decision, improve the operation and management of the important basis. Therefore, objective, true to the quality of accounting information is the most fundamental and basic requirements.
One, the distortion of accounting information in the form
The distortion of accounting information in general there are two types: one is not ( no ), is a fraud. Accounting information distortion and distortion of accounting information are the two fundamentally different nature of the concept, although in nature, motive, means, results and other aspects vary, but all lead to the distortion of accounting information.
( a ) the accounting information distortion of accounting information false
Accounting information distortion is due to accounting personnel subjective errors of judgment, lack of experience and accounting uncertainty and other reasons, resulting in the accounting information and economic activity does not match the actual situation. Has the following main features: the original recording and accounting data calculation, transcription errors, on the facts of neglect and misunderstanding of accounting policy, misuse, easy to find and correct. Accounting information distortion of accounting personnel is not intentional, but a post or dereliction of duty. Accounting information distortion may be to the enterprise finance condition and the management achievement of social influence, but it still has its legitimacy, fairness and authenticity. From the accounting procedures, the accounting vouchers, accounting books, accounting fraud have led to the distortion of accounting information. First of all, the original certificate of accounting vouchers is happened in the economic business of the first economy proves, is the accounting of the original information and the main basis. It leads to a distortion the books, report further distortion. Secondly, the accounting personnel in the accounting data of the process, in order to unit leadership and their own interests to cook the books, thus deliberately caused the distortion of accounting information. Finally, in the disclosure of information, some units obviously know the report is false but also released, even some intermediary agencies for their own interests, to help these false unit issued a" real" audit report, encourage false strength.