会计失信的思考

随着社会主义市场经济的不断发展, 会计信息质量方面存在的问题, 越来越引起人们的高度重视, 特别是近年来, 会计信息失真虚假程度之深, 范围之广, 令人担忧。主要表现有: 捏造虚假帐表, 有意扩大或缩小客观事实, 任意增减成本, 虚构利润等等。主要原因有: 会计人员的业务水平低, 道德水平受到冲击; 企业法制观念淡薄, 经营管理不善; 会计制度本身的不完善, 政府监管力度不够强。应采取如下对策: 加强法制建设, 净化会计行为环境, 严格执法改进税收制度; 提高会计人员的素质, 提高他们的社会、经济地位; 加强单位内部制度建设, 强化内部监督; 政府加强监管, 改进会计管理体制。才能将会计信息正确运用于企业的决策过程中, 使企业在市场竞争中立于不败之地。

Thinking On the Accountant Breaking the Promise

With the constant development of the socialist market economy, the quality of the existing problem of the accounting information draws people's great attention increasingly.It troubled people especially in recent years because distorted false degree of accounting information is deep, the range is wide. The main behavior is as follows, fabricate the false bill, intend to expand or narrow the objective fact , increase and decrease the cost wantonly, make up profit ,etc. The main reason is as follows, accounting personnel's business is poor, the moral is horizontal and assaulted. The concept of the rule of law of enterprise is thin, management and administration are not good. Accounting system is imperfect, government supervising is poor. we should take the following measures. Strengthen the legal construction, purify the accounting behavior environment, enforce the law and improve the tax system strictly. Improve accounting personnel's quality, improve their social, economic status. Strengthen the institutional improvement inside the unit, strengthen supervising inside. The government strengthens supervision, improves accounting management system.We would use accounting information correctly in the course of decision of enterprises, make enterprises establish an unassailable position in the market competition.