美国作业代写：Distortion of accounting information

下面为大家整理一篇优秀的assignment代写范文- Distortion of accounting information，供大家参考学习，这篇论文讨论了会计信息失真。会计信息失真，主要分为会计核算资料失真、成本核算失真、资产计价失真这四种。其原因是会计监督机制不健全、会计人员管理存在弊端、单位内部控制制度不健全、会计人员素质差和人为因素等。要想防范和治理会计信息失真，就必须完善会计监督管理体制，实行会计委派制，加强会计人员职业道德建设，强化单位负责人的法律意识。

Accounting information distortion can be divided into accounting data distortion, cost accounting distortion, asset valuation distortion. The reason is the imperfect accounting supervision mechanism, the malpractice of Accounting personnel management, the imperfect internal control system, the improvement of accountants ' quality and the human factors. To prevent and manage the distortion of accounting information, we should perfect the accounting supervision management system, carry out the accountant appointment system, strengthen the accountants ' professional ethics construction, and strengthen the legal consciousness of the head of the unit.

Accounting data distortion mainly include: Original voucher distortion, General ledger and related ledgers distortion and report distortion.

Original document distortion means less fill, leakage and not fill the original certificate, the content is untrue, the original invoice and the Unit's economic business does not match, or may appear forged invoices, receipts and other original documents, the violation of the matter included in the legal project.

The distortion of general ledger and related ledgers refers to the accounting errors caused by negligence or the alteration of accounting records, the destruction of books, the ledger or the hanging of false accounts. The distortion of the general ledger and related ledgers may be intentional, or it may be a bookkeeping error caused by an unskilled business. There are general ledger and the ledgers do not correspond, can not achieve the reconciliation of accounts, accounts of the actual match, the account card match, in particular, in some small units, there is no computerized accounting of the private sector, this problem is particularly prominent, because so the vouchers, books are manual bookkeeping, in the calculation is easy to calculate the wrong phenomenon, or simply intentionally mistaken, disorderly to evade tax and so on.

Report distortion is mainly due to the general ledger and related details of the distortion, such as the impact of false types have true use of depreciation adjustment costs, profits, but also useful not completed the construction adjustment costs, profits, but also useful debt to adjust funds projects.

Some units in order to unit internal or individual interests, in the cost accounting process, artificially increase or virtual reduce costs, eventually led to the unit's profit and loss situation change, the specific performance of the amortization costs are not amortized, the depreciation is not mentioned, according to the unit needs to adjust the cost of free, resulting in cost accounting distortion, so that users of information can not correctly assess and assess the unit's financial status and operating results.

Under the existing market economy conditions, all kinds of price changes are relatively frequent, and each unit basically uses the historical cost principle to carry on the valuation to the assets, which leads to the asset valuation is not unified, can not correctly reflect the asset's current value, regardless of the provision of impairment preparation, man-made asset accounts disorderly, the departments also do not regularly carry out the inventory, the report does not report, the loss treatment of the plate deficit treatment, the real estate is not clear, the account is not in conformity with the accounting information provided by the distortion.

There are many reasons for the distortion of accounting information, the main reason is. Unit operators and accounting practitioners lack legal awareness, accounting in the accounting lack of independence, can not achieve the real performance of its internal supervision function. Without establishing an effective restraint incentive system and disciplinary system, the risk and cost of the unit providing false accounting information is low, and the subject of providing false information does not take the punishment system, so it weakens the restraint mechanism of the Unit itself. When the conflict with accounting laws and regulations, the Unit will naturally through accounting fraud to obtain greater benefits, resulting in accounting information distortion, but the internal supervision system is not built, internal control system is imperfect, may cause accounting information distortion.

Because of the dual leadership of the government departments and units themselves, the financial personnel of our country perform the dual functions. Financial personnel in business by the government department head, stand in the position of the government authorities, to implement the relevant accounting laws and regulations and financial system of the State, and to exert the function of economic supervision to the Unit; the financial personnel work within the Unit, as the staff of the Unit, responsible for the unit accounting work, directly led by the legal representative of the Unit, for the Unit accounting information users services. If the interests of the State and the unit conflict, the dual role of financial personnel to the financial personnel in the interests of the State and the unit swing, financial work is also susceptible to the inducement or control of unit operators, in order to personal interests to the financial personnel to reduce profits, in order to achieve the effect of tax evasion, according to their own wishes to modify financial data, unconsciously participate in financial fraud, which is the root of the accounting information distortion.

The internal control system of units is not perfect will cause financial supervision is unfavorable, at the same time will ignore the unit economic violations of the effective supervision, day-to-day work, accounting staff "cannot stand, not stand", internal audit departments are also under the control of unit leaders, under the leadership of the Unit, and the financial personnel are also subject to the leadership of the unit, because this internal audit and financial personnel have to obey the A of people, equivalent to the internal auditing institutions in the form of a nominal, thus, resulting in accounting information distortion and lax enforcement of the objective phenomenon.

The quality of financial personnel mainly includes professional business quality and moral quality. Whether in units or institutions, there is a part of accounting practitioners professional skills and professional ethics is not high, because of the relevant norms of financial accounting is not enough to meet the needs of the diversified development of units, coupled with the financial staff workload, put the main energy in the daily bookkeeping, reimbursement, the new knowledge and newly enacted laws and regulations study less, the complex economic business is not competent, day-to-day financial accounting work does not meet the requirements, not familiar with accounting and accounting system regulations, vouchers are not standard, The financial personnel's professional moral quality is not high, in the State and unit interests conflict, can not adhere to the principle of financial personnel, this is the unit accounting information distortion one of the reasons.

Accounting information distortion is also a lot of human factors, because, the financial personnel and units in charge of the work belongs to, subordinate relations, the unit responsible person in order to get more profit, there are, in order to conceal corruption bribery illegal, to financial personnel to implement pressure, financial personnel in order to live and do not lose work, violated the accounting standards, under the leadership of the guidance of financial fraud. Through the investigation shows that the current unit generally exists to do false accounting problems, set up accounts outside the behavior of the Treasury, if the financial staff have not been lured, forced, then, there are any reasons for its fraud, normal should also not take the initiative. Therefore, human factors also become a cause of accounting information distortion.

Perfecting the management system of accounting supervision, establishing and constructing the whole modern unit system. First of all, the unit should be unified internal supervision and management and internal control system norms, the implementation of internal unified supervision and management accountability, improve the effectiveness of internal financial supervision, so that the supervision and management can be based on, within the unit, create a strict implementation of the system of the atmosphere, the supervision and management of the work Secondly, the establishment of internal audit departments, the financial statements and the day-to-day work of the supervision and inspection, and strengthen the internal supervision and management system, strengthen the financial basic work standard; Establish and perfect the system of mutual containment and the system of each position rotation of the financial personnel, coordinate the internal division of labor and Coordination, specifically define the rights and obligations of the relevant departments and individuals, and prevent the unit managers from infringing on their interests in the case of asymmetric information. Thirdly, the internal financial status of the unit is independently audited, the realization of the unit owner's supervision and management function, eliminate the internal self control phenomenon, this can be reduced because the internal audit staff under the leadership of the unit in the internal audit work, and by the leader of the unit, can not play the independent audit supervision and management role

The implementation of Accounting accreditation system is a major reform in the system of financial personnel management, it appears, it can fully protect the owner's rights and interests of the unit, prevent the outflow of state-owned assets, effectively restrain the occurrence of the illegal and disciplinary actions of the head of the unit, improve the authenticity and validity of the financial information, and make the financial personnel independent from the unit, no longer constrained by the leader of the Unit, At present, some large state-owned units in our country have already begun to carry out the accounting accreditation system, set up a special accounting department, by the unit's financial principals to conduct a unified supervision and management, in the actual work, changed the financial personnel subordinate relations, the financial personnel of the Unit can carry out work independently, no longer under the direct management of the head of the unit, so that the financial personnel can not provide the false accounting information, at the same time, it may stand in a fair and impartial position to deal with the day-to-day accounting work, the Director of the Unit of Accounting supervision To ensure the authenticity and reliability of accounting information.

We should strengthen the professional ethics construction of the financial personnel, focus on the continuing education of the financial staff every year, and increase the overall quality of the financial practitioners. High-quality financial practitioners are sure to guarantee the authenticity of accounting information, reliability, should be "honest person, solid work, not fraud" for the financial staff to practice the principle of strengthening the study of legal knowledge, fraud and other false accounting information is illegal behavior, should obey the law, adhere to the principle, once found that the economic violations of the law and discipline should be stopped in time to ensure that day-to-day financial work in an orderly manner.

Strengthen the legal awareness of the person in charge of the unit and the leadership of the accounting work. From the actual situation of units, units are mostly responsible for the promotion of performance, tax evasion and in order to pursue more economic benefits, it will require our financial personnel to forge bills, modify financial statements, set up a series of illegal activities. Therefore, the key to seize the violation of the law is to clarify the responsibility of each unit responsible, make it become an important subject of accounting responsibility, only when the head of the unit realizes that he may take the legal responsibility, can correct attitude, can avoid the violation of the law, and supervise the financial practitioners to ensure the authenticity and reliability of accounting information. In the unit of the overall financial work of the construction, not only limited to the unit in charge and financial practitioners, but also to promote the overall management of the unit, from the root cause to eliminate the phenomenon of accounting information distortion.

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