英国essay论文精选范文:“浅谈会计信息失真”,这篇论文讨论了会计信息失真。会计信息失真,即以虚假的经济业务事项进行会计核算,提供虚假的信息。在利益的驱使下,编造虚假会计信息的现象屡禁不止。虚假的会计信息大大削弱会计为经济管理服务的功能,扰乱了经济秩序,给人们带来重大的经济损失。
Accounting information is an important basis for the country to carry out economic reform, formulate economic policies and carry out macroeconomic adjustment, accounting information distortion will play a negative role in the national economic development. The former Prime Minister Zhu Rongji in the "rectification of accounting work order of the three chapters," stressed that: "enterprises and institutions must be built according to law, but also to ensure the order of accounting work and the quality of accounting information," Thus, a careful analysis of accounting information distortion causes and Harm, and then take the appropriate countermeasures, has a very important significance. Business leaders in order to pursue personal and corporate reputation and to maximize the economic interests of enterprises, regardless of the country's laws and regulations, authorized accounting staff to take unfair means, the subjective fabricating false accounting information, defrauding public trust, and the state The export tax rebate, tax cuts, tax exemptions and other preferential policies in order to achieve the purpose of its pursuit of improper interests. The quality of accounting personnel is not high performance in three areas: one is the political quality is not high, cannot adhere to the principles, subject to pressure from the leadership; the other hand, poor quality, accounting personnel cannot participate in the relevant departmental organization training and continue Education, master the new accounting standards and systems, resulting in the use of accounting subjects and accounting irregularities are not standardized, the accounting statements cannot be provided in real terms, the number of serious inaccuracies; on the other hand, individual accounting staff of low professional ethics cannot be strict Their own, weak legal concepts, knowledge of law. Financial personnel as a member of the enterprise, living in the enterprise, to accept the unified leadership of business leaders in the economic interests attached to the enterprise, so the implementation of accounting oversight functions, there is no relative independence, often in a passive position, The implementation of accounting oversight functions there is a fear of the heart, fear of offending the leadership, forced to laid-off, worry, this is the accounting staff encountered a very difficult problem. According to the requirements of the socialist market economy, the audit of the financial results of enterprises by the accounting firm and other intermediaries, but by the CPA personnel strength, the impact of professional quality, resulting in objective external supervision disadvantage. As the state attaches great importance to external auditing, the intermediaries have developed rapidly. Some intermediaries have been trying to solicit business for a wide range of reasons. They have adopted unfair competition methods, lowered audit fees, relaxed relationships, relaxed the audit standards, To provide false audit reports, that is not fully play an objective and impartial oversight role, but also disturb the provisions of the audit market, violated the law. At present, China's accounting laws and regulations is not perfect, law enforcement does not purchase strictly, the accounting staff and related personnel lack of legal supervision mechanism. In recent years, although the development of a number of financial accounting laws and regulations, but the reality needs to examine, not perfect and sound, some provisions of the poor operational. At the same time, in the accounting information distortion of the law enforcement process there are many lax place, there is no law, which is often greater than the harm caused by the lawless. First of all, the accounting data is the basis of the Inland Revenue Department taxation, accounting information distortion, inaccurate data thus calculated taxes are not accurate, the taxpayers do not have enough tax implications, long-term in the past will result in a large number of tax and state-owned assets loss. Second, the introduction of every economic policy is based on real accounting information, because the accounting information distortion, making the accounting information distortion, cover up some of the contradictions need to be resolved, likely to cause the Government's economic policy bias, Leading to the national macro-control cannot achieve the desired effect, disrupting the normal order of the national economy. The enterprise's capital comes from the investor and the creditor. Because these stakeholders are not directly involved in the enterprise management, the enterprise information becomes the basic basis for their understanding of the enterprise's financial status and operating results. Distortion of accounting information affects their investment interests and creditor's interests, so that investors can not get a real return or a low rate of return. While also affecting the public interest, so that public investment errors, thus affecting social stability. The true accounting information is the reflection of the enterprise's operating condition and operating results. The accounting information is distorted, which reflects the false income and inflated profits of the enterprise. Thus easily lead to more leading cadres, workers and more points, eat the phenomenon of spectroscopic, over time, will lead to a large number of business losses, affecting their own survival and development. Distortion of accounting information to corruption, bribery and other illegal acts and provide a hotbed of bad atmosphere. False accounting information is easy to be used by more units and individuals in the society to seek illegitimate interests or illegal incomes, thus contributing to the occurrence of social unhealthy tendencies and corrupt behavior, damage the image of the party and government and hinder the healthy development of the market economy. Through the improvement of accounting regulations, so that the accounting work to follow the rules and regulations, combined with the development of market economy, the actual situation, timely modification, and constantly improve to ensure that the laws of their own scientific and rigorous, Pay attention to the implementation of the various rules and regulations, with particular attention to the law and the convergence of law enforcement to avoid confusion, so that accounting regulations more practical, operable, blocking the legal loopholes in accounting distortion. In addition to vigorously promote the "Accounting Law of the People's Republic of China", and increase the implementation of accounting law, so that the accounting work of the whole society into the legal system, and standardization of the track. The accountants in the current units are appointed directly by the managers of the units. The accountants do not have a relatively independent status. Because of the interest drive, the interests of the accountants are inclined to the enterprises, and this management system is not conducive to giving full play to the accounting supervision function. In view of this, accounting can be delegated system, the accounting staff to adjust for the outsiders, accounting staff to change the dependence on service units, so that it has a relatively independent position, excluding accounting staff to worry about. Accounting personnel can truly perform the functions of financial supervision, so as to ensure the authenticity of accounting information. First of all, the financial, taxation, audit and other departments are the use of accounting information functions, so these departments to carry out regular financial supervision, where conditions can be sent to set up "Chief Financial Officer." Second, we must vigorously develop the cause of certified public accountants, the emergence of certified public accountants is the inevitable trend of development of the socialist market economy and the main features of the future accounting statements of enterprises only certified public accountants to enter into force. At the same time, finance, taxation, audit and other functional departments to strengthen the management of certified public accountants, the only way to ensure the true accounting information. The overall quality of accounting staff refers to the overall quality, that is, including political quality, but also including professional quality, but also includes professional ethics. Knowledge and information of the times, for each operator and accountants are opportunities, but also challenges. The lack of the corresponding knowledge literacy, the same will affect the quality of accounting information. Therefore, the accounting staff should always organize business learning, learning the new system, discuss new issues, and continuously improve the level of business and work ability, but also for accounting personnel to carry out Marxism-Leninism, Mao Zedong ideological education. And to strengthen the accounting personnel to carry out professional ethics and financial law education, to establish a correct outlook on life, values. Only the overall quality of accounting personnel to improve the quality of accounting can be guaranteed, accounting information cannot be distorted. In short, accounting information distortion involved in all aspects, strengthen the management of accounting information distortion is a huge project. Therefore, we should be based on legal means, supplemented by economic and administrative means, and resolutely investigate and severely crack down on the use of false accounting information harm the interests of the state and the public behavior, to further improve the relevant measures to ensure the authenticity of accounting information and reliability. 想要了解更多英国留学资讯或者需要英文作业代写,请关注51Due英国论文代写平台 ,51Due是一家专业的论文代写机构,专业辅导海外留学生的英文论文写作,主要业务有英国硕士论文代写、Essay代写、paper代写、assignment代写、英国finance论文指导。在这里,51Due致力于为留学生朋友提供高效优质的留学教育辅导服务,为广大留学生提升写作水平,帮助他们达成学业目标。如果您有论文代写需求,可以咨询我们的客服哦
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