Research On The Reasons And Governance Of Accounting Information Distortion In Non-for-profit Military Organizations

With the development of social practice,the role of information in social life more and more important,it with material,energy and called the three pillars of modern society.As an important part of economic management activities of the accounting work,most of the accounting information generated by its playing an increasingly important role in economic decision making.At the same time,the accounting information distortion for destructive economic activity has a growing trend.Army non-profit unit of accounting information is digitized military supplies,it reflects the operation condition of the military economy.Real and effective military non-profit unit accounting information is conducive to the healthy and stable development of economy,military is helpful to achieve the goal of construction of troops,is advantageous to the army to war,winning the ability to ascend,is advantageous to the decision-makers decision-making.On the other hand,the distortion of the army of non-profit institution accounting information is the above several aspects to have the opposite effect,leading to immeasurable damage.Accounting information distortion is a worldwide problem.Our country is no exception,especially in our country is still in the primary stage of market economy,the problem is particularly prominent.After carefully reading and analyzing the studies of army non-profit unit of accounting information distortion,we believe that:with local enterprise accounting information distortion research articles and fruitful results,as the main forces of the army,a nonprofit research of accounting information distortion is relatively lagging and thin.Army non-profit research unit accounting information distortion problem,is relatively backward,not formed a systematic,comprehensive and rigorous theoretical system.At present,the research for non-profit army units accounting information distortion problem lack of many aspects of the article,and the information distortion of the facts is strongly request are put forward.Under the proposal of tutor and under the guidance of the teacher group,I finished the topic,select and at the same time of bold attempt to sprang out effect.The full text is divided into five parts.The introduction part briefly elaborated the selected topic significance,research status,research ideas and methods.The second part,briefly expounds the related concepts,clear the army non-profit unit accounting information quality characteristics.The third part,the army of non-profit unit accounting information distortion is defined,sums up the army of non-profit unit of accounting information distortion and its harm.The fourth part,the army of non-profit unit specific research on the accounting information distortion reasons,from multiple angles such as economics related theories,and the theory of internal control of accounting information distortion causes a multi-angle analysis,lay a foundation to put forward the countermeasures.The fifth part,in order to solve the army non-profit unit accounting information distortion problem put forward the corresponding countermeasures.On the basis of detailed analysis of the cause of the distortion,according to the characteristics of different put forward the corresponding measures and countermeasures,in order to the army of the characteristics of the different environment,different non-profit unit governance of accounting information distortion to find the appropriate method.Innovation of this paper lies in:one is the army of non-profit unit the specification defines the concept of the accounting information distortion,accounting information distortion has been clear about the army of non-profit unit two categories,and the distortion of concrete judgment is based on three criteria are in detail described.Provide the basis for punishment and governance different distortion.Second is to pursuit for military use benefit,affected by accounting personnel of the actual,from accounting personnel thought idea,the ability quality of accounting information distortion causes and countermeasures has carried on the detailed argumentation.3 it is to discusses the advance in the countermeasures of accountant accreditation system,a sound system of perfect laws and regulations,strengthening the moral construction for the positive role of management accounting information distortion.