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当前,会计信息质量不高,假凭证、假账簿、假报表普遍存在,如国内的“银广夏事件”、美国的“安然事件”等使人们对会计行业的诚信度产生危机。本文就会计信息失真的原因及对策做以下分析。 一、会计信息失真的原因 1.会计从业人员素质低。部分会计从业人员,业务素质低,不求上进,法律意识不强或受社会不良环境的影响,存在拜金主义、享乐主义、见利忘义,缺乏职业道德,为利益所诱惑,以身试法,制作虚假会计信息。 2.会计人员被迫提供虚假会计信息。一些单位的领导为了出政绩或谋求私利,
At present, the quality of accounting information is not high, fake documents, false books and false statements are ubiquitous. For example, the “Silver Guangxia Incident” in China and the “Enron Incident” in the United States create crises in the integrity of the accounting profession. In this paper, accounting information distortion causes and countermeasures to do the following analysis. First, the causes of accounting information distortion 1. Accounting practitioners of low quality. Some accounting practitioners, low quality of business, not seeking motivated, legal awareness is not strong or adverse social environment, there is money worship, hedonism, fortune, lack of professional ethics, temptation for the benefit, defy the law, making false Accounting information. 2. Accountants are forced to provide false accounting information. Some units of leadership in order to performance or seek personal gain,