Accounting distortion


1. The distortion performance of accounting in asset elements

1 monetary asset zone is mainly manifested in some units in order to drive the form. Not press " The Accounting Law on the Accounting Year from the Genuus from 1 January to December 3, ". Term to 1 ~ 5 days in advance: This will have or controlled the checkout to the end of the month. The resource exclusion is outside the current statement. ^ The phenomenon of accounting accounting distortion is the same in other accounting elements accounts for early checkout.

2. Various receivables are the enterprises and institutions One right. However, for a variety of reasons. The accounts that have formed bad debts, and the accounts are not treated. Make these actual claims, still leave the account as an asset, causing the principle of cautious principles. Specifically, the bad debt preparation of the 3-5 ‰ ratios of the receipt of the receipt will be much lower than the "loss of the possible loss", which does not deal with bad debts for a long time. This account ratio is more It seems small.

3. Because of the backlog of backlog and slow sales in the stock cannot be dealt with in time, the price of these inventories is lower than the account, and some deliberately turn the sales cost, thus exacerbating inventory payment The extent.

4. The cost of the expenditure is an advanced payment behavior, which can be compensated from the next year or several years. It is also a one of the units. Some units In order to regulate profits, small stalls or multi-stalls, this is also the main aspect of the asset-calibration points.

5. Investment has a risk. Whether it is short-term investment or long-term investment, there is a certain risk, However, the existing accounting system does not consider investment risk. These investments are still in the ranks of the original investment of the balance sheet

6 fixed asset accounting distortion is an old problem general account, but account It does not match the problem that has always been existed.

II. The main performance of the liability element accounting distortion

1. The borrowings and payables are the main body of corporate liabilities. Since the creditor waives the creditor or The creditor has not existed, and some payables have lost their payables "need to be compensated in assets or labor, these funds have actually transformed into the potential benefits of enterprises. If it is not in time to conversion to the income, it will cause the target distortion

2. The tax payment of the tax payment, which is the amount of value-added tax income is greater than the sales tax amount. It is the future of the company. The right to deduct. It should be used as the "decrease in the debt" of the "minus", so that the assets and liabilities are disturbed by the "reduction in the debt, so that the assets and liabilities are disturbed.

< P> 3. Precirable expenses reflect the principle of power-restriction, but in some companies, it is not based on the principle of benefits, but according to subjective needs, arbitrarily, to adjust the profit, thus make anger, cost, profit Accounting distortion


1. Unit and personal private interests are the main causes of accounting distortion.

some unit leaders, in order to seek this unit or individual Private thorn, use the right to private, or public funds, or public decoration, eat, drink, play, music, squandering, unreasonable, in violation of the national financial regulations, using various means to speculate, private "small gold library", Hidden, transferring national assets, defrauding national funds, individual leaders, long-fake, deceived, fame and fame, in order to cater to the superior, defrauding honor, fishing, making accountants in accordance with their own wishes , Tampering accounting information and accounting data, resulting in a serious distortion of accounting information.

2. The accounting regulatory system is not perfect.

The problem of current accounting regulatory system in China is: Insufficient legislation, unscrupulous law enforcement, not monitoring. Performance in:

(1) lack of regulations for supporting the "Accounting Law" to support the provisions

(2) lack of specializes in accounting illegal Specific regulations and functional departments and institutions of behavior.

(3) lacks clear protective measures and provisions on accounting staff in the work behavior of the stage law and the law. Under the current accounting management system, accounting personnel Subsidied in this unit, their own interests and unit's interests are tightly connected together, and their wages, benefits, promotion, rewards and punishments are decided by the unit leaders, and the local interests of the unit and the overall interests of the country have conflicts. In the case of the accounting personnel, the accountant has to follow the leadership will, the accounting supervision function is in the "two difficulties. In fact, the names of the accounting personnel have deeply said:" Standing, can't stand: top, Can't stand "

3. The promotion of accounting supervision is not enough.

Accounting supervision is one of the sacred responsibilities of the accounting personnel, although China's "Accounting Law" has been promulgated for more than ten years, but the "Accounting Law" has not been seriously Effectively implement the "Accounting Law" is relatively low, many people (including some mensive people) do not know the existence of "juice law", some unit leaders only use the Accounting Law as a financial discipline, ignore the law Status and authority despite the "Accounting Law" as a legal brick, it should have, but the law enforcement supervision mechanism has not yet formed, lacking enough laws, so that there is a law, law enforcement is not strict Phenomenon of violations of law.

4. Accounting supervision is not strict.

Accounting supervision points internal oversight and external supervision.

(1) Internal supervision, according to the provisions of the Accounting Law, a major responsibility of accountants is to supervise the unit's economic activity. Since accounting personnel have an attachment of the unit legal persons, coupled with their own interests of the accounting personnel are closely related to the unit's economic interest. When they deal with the relationship between the country and the unit, they basically reverse the unit. This greatly weakens the function of accounting internal supervision.

(2) External supervision. The capacity of the audit is weak, the team is the whole team The quality is not high. In the audit organization system, the national audit, social audit (ie the registered accountant audit) and the internal audit of the enterprise, the national audit only focuses on investment, finance, financial, taxation and other fields and the majority of reform and opening up and economic development. The problem is carried out, it is difficult to penetrate into every unit. Social audit is not urgent, voluntary needs, limited to the coverage of social audits.

Internal juice due to the rhinoceros, its function is also Weakness This makes the accountant's entire external supervision function.

5. The comprehensive quality of accountants is relatively low.

The quality of accounting personnel is the current general problem. Accountant There are two cases of high quality and highlighting: First, the quality of the people is low in business.

The accounting team has expanded in recent years, and the personnel constitute a large amount of smoking. A considerable number of accounting personnel have not been systematically Education and professional training, we are rushing to work. Adding a series of new financial systems and regulations, a part of the accounting personnel showing the business is not familiar, the technology is not fine, and the authenticity of the economic business cannot be recognized. Sexual and analytical capabilities, seriously affect the overall quality of financial accounting work. Second, the political quality of accountants is low. Some accountants can't do it, they are clean, and they are angry. In the face of unfair winds, they can't adhere to principles; some use work Even the law of the law, in order to impair the national and unit interests, damage to the public fertilizer.

6. The accounting treatment means backward.

The current computerization accounting is not high, the quality level is low, Accounting data processing is still in the low efficiency phase. Cannot meet modern enterprise needs, thus affecting the quality of accounting accounting, can not guarantee the authenticity, accuracy of accounting data and Timely sex.

Preventive measures

1. Strengthen the ideological and political work of accounting personnel, enhance its legal awareness, transform the work style, and improve their consciousness and consciousness of financial regulations. Make their behavioral dental requirements for laws and regulations. Rationally solve the contradiction between the state, enterprises, and personal questions distribution, and enforce the implementation of the law to eliminate the motivation of the accounting data. The superior department's performance assessment of the lower part N, the authenticity of the accounting data as an important part of it.

2. Strengthening the awareness of accounting responsibility of the legal representative. Whether the accounting accounting information is true, the main person in charge of the unit has an important responsibility of unbainable, and if the accounting is distortion, it is necessary to pursue the responsibility of the main person in charge of the unit. The lack of accounting responsibility or accounting intellectuals for the person in charge shall be taken to strengthen education and training to ensure the authenticity of accounting information.

3. Change the relationship between accounting personnel and legal persons to ensure the relative independence of accounting personnel and the relative independence of performing responsibilities. The dispatched system of accounting personnel should be implemented. The personnel and treatment relationships of accountants are all sent out of the unit, which is conducive to accounting staff to implement accounting accounting and supervision in the fair work unit. In order to standardize the accounting behavior of the unit, the supervision of the unit accounting work can be borne by the audit departments and the CPAs at all levels, representing the supervision duties of the country, society and owners to ensure the authenticity of the accounting accounting of the unit.

4. Improve accounting regulations. Some of the new financial accounting system is not specific, perfect, need to be supplemented. Improve the improvement, allowing accounting regulations to comprehensively, supporting and can operability, blocking the regulatory vulnerability of accounting.

5. Strengthen accounting supervision mechanism. Strengthening accounting supervisory functions from the internal accounting, the leaders of the unit should encourage and support accountants to exercise their powers according to law. Accountants should seriously implement accounting supervision, and dare to fight with improper behavior. From the external strengthening of juice, financial, taxation and other departments supervision, improve and improve the social audit supervision of the CPA, implement the accounting report notary system, and increase the intensity of law enforcement supervision, implement universal supervision and key supervision, and make supervision Systematic, standardized. Strict law enforcement, for violation of the financial regulations, accounting serious distortion, financial management confusion, the units and related personnel of Kangqi should investigate and deal with the law, and there is a law to follow. If the law must be investigated, the law enforcement must be strict.

6. Strengthen the construction of accounting teams and improve accountants. The high and low of accounting quality depends to a large extent on the comprehensive sorrel of the accountant. Accountants are both the assumers of accounting accounting work and the supervisors of accounting accounting. We should continue to learn from the "Accounting Law", strengthen accounting professional ethics and professional discipline education, so that accounting staff carefully follow the accounting system in accordance with the financial accounting system, complying with professional ethics, strictly performing accounting supervision duties. The committee has achieved a good job of continuing education in-service accounting, and in-service education is mainly based on updated education, focusing on professional knowledge training and technical training. Improve the characteristics of existing professional education systems, optimize the course structure, play the marginality and practicality of the juice, strengthen theory and practice. Continue to adhere to and improve the accounting professional and technical qualification examination system, the credentials, commend the reward system, fully mobilize the enthusiasm, creativity, and adherence to accounting staff. The results of the results of the scientific, the promotion, the promotion, and the rewards broke the routine encourage talents. The amount is quite, the illegal chaos in the accounting, turn off the accounting work, and investigate its negative legal responsibility

7. Promote accounting computerization, improve the quality and time limit of accounting accounting. In order to improve the value of the accounting data, it is not only required to account for high quality, but also reflect timely. Time limit, which requires active advancement of electricalization. Accounting Computerization makes the accounting data processing specification, rapidly. For the real and reliable and timely manner for accounting accounting materials.
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