Research On The External Forming Mode Of The Enterprise Accounting Information

Accounting becomes more and more important with the development of economy. As an information system, it provides important reference data for economic policy-making. So, accounting information tops the concerns of information-users and the society expects it genuine and effective.However, some enterprise managers who take privilege on information collection always cheat on accounting information for causes of various kinds. As a result, accounting information is not able to reflect exactly enterprises' economic essence and decision-makers could possibly undertake great losses after taking cheated accounting information. As we know, the capital market is originally established to optimize the distribution of social and economic resources. Nevertheless, with cheating behaviors running rampant, the optimization could not be fully played and the capital market becomes one of the means for those cheats to take private interests. Since last year, major capital markets both at home and abroad have been damaged by cheated accounting information, which give stock-holders a heavy beat and bring serious negative effects to the overall marketed economy. Afterwards, the capital market plunged into the very bottom and the credit and function of accounting industry is now questioned widely. Correspondently, it become a hot topic of recent accounting theoretical and practical fields that how to prevent cheating and ensure the genuineness of accounting information.This article try to find ways to curb accounting cheating from the viewpoint of accounting information forming mode that includes accounts treating program for economic business and participants constitution. The ongoing mode is firstly operated by the enterprise accounting department, under the control of top leaders, to form initial report based on accounts treatment. Then, after the auditing of Certificated Public Accountant (CPA), the accounting report could be announced formally. Despite the general agreement that enterprises are natural reporter of accounting information, the mode enables then to easily control the accounting report before its announcement and thus makes accounting cheating possible. So, it is argued in this article lhat the ongoing mode must and could be changed to avoid its fatal defect.First of all, the ongoing mode is mistakenly operating against basic control principle that incompatible positions should be separated. Besides his position as a business operator to run stock-holder's economic resources and be responsible for profitability, the enterprise operator also play a role as a business recorder to provide accounting information for supervision. Thus, the both enterprise operator takes two incompatible positions as both business operator and recorder, which increase his possibility of cheating. Secondly, the accounting company, an independent in-between form enterprise, should be involved in the changed mode to take the responsibility ofaccount treating. Only in this way could the business operating be separated from receding for the genuineness and fairness of accounting informatioa And its independence enable formed accounting information has an easier access to be trusted by information-users. Furthermore, matured internet technology, database technology and financial software technology make possible the existence of the accounting firms that could acquire primary data from enterprise via internet and have these data on-time treated with financial software. Meanwhile, Database Management Corporations have been introduced to take charge of data's store and change for guarantee of data' integrity.With the analysis above, a new accounting information forming mode, defined as external forming mode, could be constructed. This new mode consists of four main bodies: enterprise accounting departments, database management corporations, accounting companies and accounting firms, all of which join their efforts to have accounting information formed with internet technology .In the new mode, enterprise are responsible for the le...