一、会计差错的形成原因会计差错是指该企业会计人员在核算时,由于会计确认、计量、记录等方面的偏差而出现的差错。会计差错的形成原因受诸多因素的影响,通常情况下,企业会计人员可能发生以下会计差错: (一)会计政策使用及会计估计的差错在日常工作中,会计政策使用及会计估计的差错,从主客观上分析有两类差错。一类是无意或理解的会计差错。一是会计人员应当按照会计制度规定的原则和方法进行会计核算,但是,会计人员在实际操作中,有可能无意或理解上出现差错,而采用了会计法规及准则等行政法规、规章所不允许的原则和方法。二是会计估计上的差错。如坏账准备金计提的比例,如果判断差错,不恰当地扩大或缩小比例,从而造成了会计估计的差错。另一类是故意或者滥用的会计差错。一是企业随意变更其所选择的会计政策。二是企业随意调整费用的摊销期限。例如有些企业对于无形资产的摊销期限,无视国家统一规定的会计制度,当年利润实现得好就多摊,当年亏损或者未完成规 First, the causes of accounting errors Accounting errors refers to the accounting staff in the accounting, due to accounting verification, measurement, records and other aspects of the error occurred. Under normal circumstances, the following accounting errors may occur in accounting personnel: (I) Errors in the Use of Accounting Policies and Accounting Estimates In the daily work, errors in the use of accounting policies and accounting estimates vary from There are two types of errors in subjective and objective analysis. One type is unintentional or misunderstood accounting mistakes. First, accounting personnel should be in accordance with the accounting principles and methods for accounting, but accounting personnel in actual operation, there may be no intentional or understanding errors, and the use of accounting laws and regulations and other administrative rules and regulations are not allowed The principles and methods. Second, accounting estimates on the error. If the ratio of provision for bad debts is calculated, if the discrepancies are judged, the ratio will be improperly enlarged or reduced, thus causing errors in accounting estimates. The other is intentional or abusive accounting mistakes. First, companies are free to change their choice of accounting policies. Second, enterprises are free to adjust the amortization period of fees. For example, some companies amortize the period of intangible assets, ignoring the unified national accounting system, the profits that year to achieve a better share, the loss or unfinished regulations