真实是会计的生命《会计法》第十条规定:“会计凭证、会计帐簿、会计报表和其他会计资料必须真实、准确、完整……”,就是说一切会计核算资料首先必须建立在真实的基础上。故而在第十七条中要求:“会计机构、会计人员对不真实、不合法的原始凭证,不予受理……”,以保证会计的真实性。如果说质量是企业的生命,那么,真实就是会计的生命。会计真实面临的挑战据报道,当前全国企业还有相当大的潜在亏损没有通过报表反映出来,使会计的真实性面临一场挑战。一、原始凭证失真——原始凭证是会计记录、计算的依据。原始凭证失真,将使这座无量级会计大厦建立在沙丘之上,岌岌可危。这个问题主要出在发票失控上。现在市场上的发票几乎成了人情票,假发票满天飞。有的是半 The truth is the life of accounting The “Accounting Law” Article X provides: “accounting vouchers, accounting books, financial statements and other accounting information must be true, accurate and complete ......”, that is to say all accounting information must first be established in real basically. Therefore, Article 17 requires: “accounting institutions, accountants false, illegal original voucher, will not be accepted ...” in order to ensure the authenticity of accounting. If quality is the life of an enterprise, then reality is the life of accounting. Accounting Challenges Realistic It is reported that there are still considerable potential losses for the current national enterprises that have not been reflected in the statements, posing a challenge to the authenticity of accounting. First, the original document distortion - the original document is the accounting records, calculated basis. The original document distortion, will make this immense-scale accounting building on top of the dunes, precarious. This problem mainly lies in the invoice out of control. Now the invoice on the market has almost become a human vote, fake invoices fly. Some are half