The Study On The Problem Of The Distorted Accounting Information And Its Countermeasure

As for the accounting information lose the true subject, is paid attention toextensively by domestic and international specialist's scholar in long past times .Theeconomists like Yan dawu and Ge jiashu all made study thoroughly, publishing therelated books, the national and each province accounting academic association all setspecial investigation on it .At the same time, national finance segment pay moreattention to the search of the accounting information quality subject, Financedepartment successively a set the statue system The accounting information qualitytesting tombstone , Accounting basis operations norm, The accounting informationreally lose must be cured sternly, The leading opinion of checks on accountinginformation quality the operations better and perfectly etc., rose the goodaccelerate role towards really manage and guard against the accounting informationto lose. His topic approval lose really various means, reason, motive to see to theaccounting information, analysis, thus propose to clinch the accounting informationto lose to really manage the scheme and reply the measure, at the same time detailedelaborated" self-discipline mechanism of accountancy morals, establishment andperfect internal control system, betterment and the perfect accounting informationquality survey", etc. respectively solution programmer of accounting information tolose the true from before the event, matter amid, the after the event to manage theend still propose system guarantee of accounting information to lose really ,thuspropose own standpoint and viewpoints in eradicating completely manage theaccounting information to lose really from the source ,The search of this topic, losefor the reinforce accounting information to really manage, propose some own idea,measure, at the same time undertake more detailed analyse to manage theaccounting information lose the true before the event, matter amid, the after theevent, have the stronger value of apply , The construct of the system guarantee thatthe accounting information really lose, have certain prospect to manage theaccounting information lose very much from the source. The article is total dividedinto 8 chapters. Mainly elaborated the following contents: Introduce the meaning ofaccounting information, the accounting information carrier, and the accountinginformation to carrier sort, the meaning of the accounting information to lose the true.Introducing the meanness of accounting information lose true: The credential forge,the account books forge, the statement forge, and the audit report forge. The motiveand the reason of the deceitful accounting information: The motive that draw up thedeceitful accounting information mainly has 7 points;Study the reason differentlyform the economics, sociology, objectivity, subjective. The accounting informationloses to true management: The harmfulness of accounting information lose the true;The management of accounting information lose true. Establish and improve theself-discipline mechanism of the morals of accountancy, strengthen the prevent ofthe accounting information to lose the true. Define the meaning of the accountancyself-discipline and the self-discipline mechanism, essence character the ofself-discipline mechanism, the fact of the accountancy morals self-disciplinemechanism. Mainly introduce the accountancy morals self-discipline objectmechanism, the self-discipline supervision system, the self-discipline supervisorystatue, the self-discipline function mechanism, the self-discipline environmentmechanism, the self-discipline circulate the ability. Establish and perfect internalcontrol system, reinforce accounting information lose to lead long to make in thetrue matter: The notion of the internal control and the establishment of the frame;The government builds up the push role of the internal control to the unit;Introducing the internal control method study, enumerates main several kinds:Organize the scheme regulate, authority ratification regulate, the complete budgetarycontrol, kind keep intact the regulate, risk to guard against the regulate. Surveyaccounting information quality Better and perfectly: Strengthen supervision of theaccounting information lose the true after the event, on the many year foundation ofaccounting control practice the experience, the financial department expands a kindof important tool that carries out the accounting control of the creative. The articleproposes the thinking of system guarantee structure of the accounting informationlose the true finally, certainly have innovation. the necessary and reality of systemguarantee that accounting information lose the true , Establish with perfectaccounting statue system;The quest process that the west manage the accountinginformation lose the true subject;System guarantee construct of our country managethe accounting information to lose the true.