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Central China Normal University

Posted on:2004-11-20Degree:MasterType:Thesis
Country:ChinaCandidate:Z Y XuFull Text:PDF
GTID:2156360095961846Subject:Economics and Management
Abstract/Summary:PDF Full Text Request
In the condition of market, the accountant information is very important to supervision of country economy, it is base on economic decision-making for controlling the macroeconomic, it is the thereunder and instrument for controlling and supervising economy action. In the field of the microeconomic management, it is the important tool for guiding and accelerating the development of manufacture management, the true accountant information is propitious to post the perorm information of the economic obligtion that the possession intendant pleads , is propitious to ensure the ultimately realization of the corporation object ,is propitious to vindicate the benefit of enterprise and protect the investor's legality rights and interests,is the line of defence for reversing corruption and proposing probity,it is the precondition for the exuberance developing of market economy and it is also the base of the communion and cooperant of international economy. Because the accountant information becomes the important thereunder for the country macrocontrolment and the enterprise microcosmic decision, the distortion problem about accountant information is being attented by republic. The accountant information as a especial society manufacture has the quality criterion and the scienty estimated criterion as the same as the product has the quantity criterion. The basic demand for accountant information is that the accountant information the enterprise provide must be within the law, reality, reliable, integrity and in time. Legality: firstly, it must be accorded with the law of accountant, secondly, it must be accorded with system, accountant rule, tax law and the nation treasury law. The content about the paper is as follows:First, the character of accountant information ?the accountant is information systerm and the finance report is the mostly form to provide accountant information. It incarnates to the reliability of accountant information, the relativity of accountantinformation and the integrality of accountant information .So the accountant information reflects the management of enterprise and the other activity about enterprise and it mostly is acquitted by data.Second, the damage of accountant information distortion. the damage of illusive accountant information is very serious for national economy. From the point of microcosmic, if accountant information of corporation is illusory, the manager of corporation is likely to run into the state of issue confused orders and manage blindly which will result in the decline of corporation credit standing on the large scale. From the point of macroscopic, if accountant information of corporation is illusory, the involved functional department of our country can't receive real accountant information and make the reparative difficultly mistakes in the respects of economic decision-making, economic manage, economic supervise and so on.Third, the represent of accountant information?Macroscopic factor that is the result of uncertainty of the society environment change and illegibility of accountant acknowledgement measure will result in accountant information distortion. For example, enterprise manage state and result can not be reflected if account deal is illusive and the precision of reclaimable creditor's rights; account face value of capital asserts fall away new value; stock value differ from current value; cost charge is inconsistent with profit and so on. Subjective factors bring on accountant information distortion which is showed on the side of the real calculation of fake account and the false calculation of real account.Four, the result of accountant information distortion?the legal system is unsound , the law is not be executed strictly and the concept of legal system become indifferent dim; supervisory intensity is not enough, manage is not sound; leads of corporation falsify and meet their own benefits in spite of national benefits. Consequently, accountant information distortion is not the problem of som...
Keywords/Search Tags:information distortion, the system of accountant, the accountant information, authenticity management
PDF Full Text Request
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