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会计信息的质量问题,近来已成为社会的热点。2002年,朱基总理专为上海会计学院题了“不做假账”四个字。一个国家的总理如此地呼吁会计业不要做假账,要遵守基本的职业道德,可见会计做假之风已受到相当程度的关注。会计做假的结果是造成会计信息严重失真的主要原因,但不是全部原因。除有主观因素外还有客观因素。主观因素,主要是会计主体为达到一定的会计目标而有意的造假行为,主观上企图歪曲、掩盖或隐瞒会计信息的真实面貌。客观因素,则是非故意的行为,是会计主体在表达一定的会计目标时,有关会计信息的质量出现明显的偏差。
The quality of accounting information, has recently become a social hot spot. In 2002, Premier Zhu made a special speech titled “Do not Fake Account” for Shanghai Institute of Accounting. As a country’s prime minister urges the accounting profession not to act as a fake account, it is necessary to abide by the basic professional ethics. This shows that the style of accounting fraud has received considerable attention. The result of accounting fraud is the main reason for serious distortion of accounting information, but not for all reasons. In addition to subjective factors there are objective factors. The subjective factors are mainly intentional counterfeiting behaviors of accounting entities to achieve certain accounting objectives. They subjectively attempt to distort, cover up or conceal the true appearance of accounting information. Objective factors, it is unintentional behavior, is the accounting principal in the expression of certain accounting objectives, the quality of accounting information showed a significant deviation.