| Along with the development of market economy, the scope of accounting works is expanding constantly, accounting information users' requirements about announcement of accounting information are getting higher and higher. Accounting information is a kind of synthetic economic information. It is playing the enormous role of microcosmic management, macroscopic control and promoting development of economics. The truthfulness of accounting information is very important to the effectiveness of the accounting information users' economic decisions. According to "Accounting Law of the People's Republic of China", accounting shall ensure that the accounting information be authentic, legitimate, accurate and complete. In "Accounting Standards for Business Enterprises", objectivity principle is the first of the twelve accounting general principles. The accounting records and financial reports must be based on financial and economic transactions as they actually take place, in order to objectively reflect the financial position and operating results of an enterprise.In economic activities, the distorted accounting information is more and more serious, more and more general, hindering the order of the socialist market economy, being paid close attention to by government and the whole of society. So the order of accounting work at present is requiring reorganization urgently.This article begins with the basic conception, quality features and the truthfulness of accounting information. Then it analyzes the manifestation, harm and classification of accounting information distortion, and emphatically elaborates the reasons and countermeasures of accounting information distortion. This article is divided into four chapters.The first chapter is the basis of this article. It briefly introduces the basic theory issue concerning accounting information. First, the author thinks that accounting information system consists of physical components, including journals, ledgers and computer software used to capture transactions data and process it into usable accounting information. Added to these physical components are company policies, procedures, and programs that administer data collection and processing for internal management needs and external financial reporting. Second, in the light of the decision usefulness of accounting information, the author analyzes the five quality features: truthfulness, interrelation, being comparable and convenient, timeliness, being clear and concise. Last, the author thinks the truthful accounting information must achieve: reflect things as they really are, can be tested and verified, remain neutral.The second chapter opens the prologue of accounting information distortion. Firstly, the author elaborates the four manifestations of accounting information distortion: fictitious assets, fictitious liabilities, fictitious profits and fictitious capital. Secondly, the author considers the harm of accounting information distortion lies in: 1. Act in direct contravention of the accounting information's truthfulness. 2. Interfere with our country's macroscopic control. 3. Destroy the investment environment, and hold up the rational distribution of economic resources. 4. Lead to the losses of national assets and national finance and tax revenue. 5. Endanger the development needs of business enterprises themselves. 6. Foster corruption, and interfere with our country's political stability and unity. 7. Damage the position of accounting itself. Lastly, the author divided the accounting information distortion into two types. The one type is conscious accounting information distortion, that is, during the accounting works, intentionally contravene state accounting laws and regulations, deliberately not work according to accounting procedures, painstakingly be contrary to the faces of management facts. It is conscious illegal activities with the aims of providing false accounting information, deceiving the uses of accounting information, harming our country, lining their pockets. The other type is... |
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