会计信息失真及其应对

会计信息失真是指会计信息不能如实、准确地反映会计对象,它可引发会计信息信任危机、导致假会计信息驱逐真会计信息和搅混资本市场。会计信息失真存在五种情况:违规性失真、“充分性”失真、规则性失真、程序性失真和行为性失真,它们分别因信息不对称和契约不完善、供需层面的因素、会计规则制定的偏差、会计环境的改变、会计人员职业判断失误造成。为此,我们要完善会计法规体系,加大执法力度;健全企业内部会计管理制度,保证会计信息质量;强化企业约束机制,完善外部监督体系;建立健全对企业领导人的财务监督机制,完善“一支笔”审批制度;改变现行会计工作管理体制,发挥会计人员内部监督作用;加强会计队伍建设,提高会计人员素质。

Accounting Information Distortion and Solutions

Accounting information distortion means that accounting information can not represent accounting targets faithfully and exactly,which may cause confidence crisis,the possibility of true accounting information being placed by false accounting and disturbance in the capital market.Accounting information distortion exists in five cases: rules-violating distortion;"sufficient" distortion;procedure distortion and behavior distortion.The causes may be unmatched information,uncompleted agreement,elements on supply and demand,deviation on accounting rules construction,change of accounting environment,mistakes made by accountants etc.In response,what are supposed to do are: to perfect accounting regulations,enforce regulations more strictly,improve internal accounting management regulations,increase accounting faithfulness,intensify enterprise controlling rules,strengthen outside supervising systems,build accounting supervising systems on enterprise owners,change current accounting management system,and enrich accountants professional knowledge.