Abstract: The analysis of accounting distortion is generally divided into accounting information distortion and accounting operation distortion caused by accounting system.

Causes of accounting information distortion. In order to suit the remedy to the case, this problem needs to be analyzed from two aspects: accounting fraud and accounting fraud.

The reason is that in order to make the measurement of legal liability distorted and the measurement of integrity standard, and from these two different nature meetings.

According to the types of information distortion, the corresponding solutions are put forward.

Keywords: accounting information distortion; Accounting is not true; Accounting fraud; Reason; Countermeasures

The distortion of accounting information will lead to investment decision-making mistakes and social and economic problems.

The inefficient allocation of economic resources makes the social transaction cost higher and higher.

And mislead the government supervision, so that the supervision department can not find it in time,

Prevent and resolve the financial risks of enterprise groups and institutions, resulting in

Put the whole social economy into crisis. Therefore, it is necessary

Further analyze the causes of current accounting information distortion.

An effective way to solve this problem.

First, the causes of accounting information distortion

Contrary to the authenticity of accounting information, accounting information distortion refers to

Accounting information fails to truly reflect the objective economic activities, to the agency

Accounting practices that mislead the public in making relevant decisions.

Elephant. In order to put forward effective preventive measures, it is necessary to analyze accounting information.

Distortion is correctly classified. About this analysis, generally

According to the relationship between accounting information and accounting treatment, accounting is everywhere.

Information distortion can be divided into accounting system and accounting information distortion caused by meetings.

Accounting information distortion caused by accounting operation. Meetings caused by accounting system

Accounting information distortion refers to the imperfection of the accounting system itself (which can be

Energy is the limit of subjective understanding or objective design.

) leading to accounting information can not truly reflect the objective economic activities and

Accounting events lead to accounting information distortion. This is accounting information.

Distorted institutional reasons. Accounting information distortion caused by accounting operation

Refers to the error of accounting operation (possibly subjective and intentional,

It may also be objective or unintentional).

Economic activities and accounting matters. This is the distortion of accounting information.

The reason for the operation. This classification is based on pure technology,

It can't clearly link the distortion of accounting information with the degree of responsibility.

Tie it up.

Therefore, this paper expounds from two aspects: intentional accounting fraud and unintentional accounting falsehood.

Distortion of accounting information is uniquely classified from two angles. accounting

Intentional fraud refers to the fact that in accounting activities,

After careful arrangements in advance, deliberately use fraud, fraud and other means,

Distortion of accounting information reflecting objective economic activities and accounting matters.

Accounting is unintentional and untrue, which means that accountants are following accounting standards.

In the process of providing accounting information, due to subjective judgment errors and lack of experience,

Due to the limitations of the accounting system itself, accounting information is not

Can truthfully or accurately reflect the objective economic activities and accounting matters.

Rong. As for how to judge whether the distortion of accounting information belongs to intentional fraud.

There are four main criteria for unintentional falsehood: (1) The parties have

There is no subjective desire to cause distortion; (2) accounting information distortion

Exposure degree; (3) Whether the responsible person has obtained economic and other benefits.

Benefit; (4) Whether the accounting correction is smooth. Only by using these four accurately.

A standard that clearly describes the types of accounting distortion will help to distinguish them.

Analysis on the deep reasons of accounting information distortion.

(A) Analysis of the causes of accounting fraud

1. The limitations of accounting work itself. These factors are roughly as follows

Including: (1) the selectivity of accounting procedures and methods. accounting personnel

Members can choose some applicable procedures according to the actual situation of the enterprise.

The sequence and method can also be changed according to the actual situation (such as business)

Policy, financial policy, economic benefit adjustment, etc. ) is legal.

The change. It is precisely because of the choice of accounting procedures and methods.

Space, will naturally produce the uncertainty of accounting results. (2)

Complexity of accounting judgment. There are many accounting business processes that depend on

In terms of professional experience, knowledge level and actual control ability of accounting personnel

Therefore, accountants have different experiences and different knowledge backgrounds.

The judgments made are often different. (3) the contradiction between value and price

Leave. Accounting information is a value movement in the form of money.

Reflect financial information, due to the deviation between price and value.

Make accounting information often deviate from reality; Plus corporation

Material movement and value movement are often out of sync, which makes accounting measurement.

It is impossible to reach the exact degree that the quantity is completely consistent with the value.

(4) In accounting technology, the application of judgment and estimation runs through.

The processing and exchange of accounting information is based on a series of assumptions.

In fact, accounting information is inaccurate because of the uncertainty of assumptions.

Qualitative.

2. The quality of accounting profession is low. In fact, accounting

Only a few people have received accounting education above junior college, and they have never received it.

Most of the real accounting professional training and evaluation, therefore, have no.

Few people know about accounting laws and regulations, accounting principles and methods.

Not enough, not fully understood, and often make mistakes in actual operation. in addition

In addition, some units are not meritocratic in the accounting employment system.

Only what can be done, mutual wooing, cronyism, leading to bookkeeping.

Employees' business is immature or their skills are low, so they can't deal with it correctly.

Use accounting procedures and methods.

3. The accounting legal environment is not perfect. Accounting environment is accounting.

Conditions for survival and development. Implement a socialist market economy

Because, especially since the accounting reform, the new economic situation has been constant.

Appear, the relevant systems and regulations have not yet been established, and at the same time,

With the continuous development of economy and market situation, the existing systems and regulations

Constantly changing, inevitably with subjectivity and "time lag", and every

This specification itself can't completely conform to the reality, so it comes into being.

There are also some differences between accounting information and objective reality.

4. There are too many choices for the specific application of accounting standards. can

Accounting standards provide the basis for accounting recognition, measurement, recording and reporting.

This specification requires but is subject to the wide applicability and standards of the standards.

The influence of some established principles, such as the principle of importance.

Applications, because they give up those relatively unimportant information, make

Accounting information is different from the original appearance of enterprises.

(B) Analysis of the causes of accounting fraud

1. The decline of social values. It is generally believed that accounting

Personnel fraud is caused by accountants' disregard for profits and moral corruption.

This fee is a bit too much for accountants. Mayo's

The theory of "interpersonal relationship" holds that people are "social people" and influence people.

Production enthusiasm factors, in addition to material conditions, and social,

Psychological factors. Lenovo's current reform, opening up and economic development are attracting.

People also learn advanced foreign technical experience and ideology and culture.

In response to some bad social atmosphere, his thoughts have changed accordingly.

Accounting information providers and managers are bound to be influenced by society.

As an accountant, there are many reasons for accounting fraud.

In addition to leadership pressure, there is also social pressure. For example, some

Business leaders instruct accountants to make false accounts, but this leader is not.

For personal gain, but to improve the treatment of employees, or

In order to whitewash the financial situation of enterprises and beautify the image of fund-raising. this

At that time, accountants insisted on accounting fraud regardless of everything, even the public.

However, when he arrives at the supervisory organ, he can't just stay in his original place.

You may get a raise in your future job, and it is very likely.

Unemployment.

2. Asymmetric incentive and restraint mechanism. In many enterprises, especially

That is, in state-owned enterprises, the incentive and restraint mechanisms are asymmetric.

More serious. For example, a contract between an enterprise and an operator is a complete contract.

Sign in the form of. The negotiation of the contract was completed at one time.

The bidder's performance and remuneration are agreed in advance at one time. such

The biggest drawback of the contract is that it cannot be carried out in time according to the requirements of the operator.

The contribution of business operators should be rewarded equally. Operators are enterprises.

The industry has made a contribution, but it has not received the corresponding return.

The imbalance of the world and material dissatisfaction have induced individual reality.

Motive for violating the rules. On the other hand, due to changing

In the s, there were too many variables, the system was not perfect enough, and enterprises were lacking.

Strict scientific supervision and restraint mechanism, so that business owners

Too much power is given to the operator, and no power is allocated.

Supervision. Therefore, on the one hand, there is a lack of effective incentive mechanism reform.

The operator's objective function, restrain its "lazy" motivation; another

There is no proper supervision mechanism to reduce operators' "doing whatever they want".

Want to do "behavior" In this way, the risk of personal violation is great.

Small, the benefits of violating the system outweigh the losses caused by punishment.

Loss, which makes individuals have the society and heart to commit illegal acts.

Management basis, and contributed to the individual's illegal behavior.

3. Conflicts of interests of all parties in enterprise property rights. economy

Learning assumes that people are rational and rational individuals pursue their own interests.

(or utility) maximization. Due to different interests of individuals, in groups,

There will be different stakeholders in the organization. Because they have different

Behavioral goals and economic characteristics are driven by different interests.

Conflicts of interest inevitably arise. And whoever has the right to operate will

As the direct manager of an enterprise, it may affect the accounting operation.

Leading to accounting information to be falsified in a direction that is beneficial to oneself.

The independence of accounting work is limited. Independence of accounting work

Sexual problems have their importance and particularity, that is, they are endowed with internal supervision.

The dual functions of supervision and external supervision are aimed at other enterprises.

The supervision function of functional departments is also the supervision of enterprise operators.

Function. According to the theory of institutional economics, supervisors and supervisees

There should be no interest relationship in personnel and economy between the supervisor and the supervisor.

Should be independent of the supervised person. Accounting work should truthfully reflect the classics

Economic activities, to supervise the operators, it must be economically,

Personnel and law are independent of enterprises. But economic cybernetics

People think that accounting is only a subsystem of operator management, accounting

Personnel under the leadership of the operator, the organization of accounting personnel, right

Economically dependent on the operator, it has no independent status in law.

Because accounting can't exist independently of enterprises at present,

Therefore, it is difficult for accounting work to be divorced from the position of the third party.

Fake.

5. The subject of violation and the object of punishment are often misplaced. usually

In the social concept, people usually blame the responsibility of accounting irregularities on

Accounting personnel, while ignoring the behind-the-scenes planners and manipulators; or

Those who pass on the punishment to the operator to the unit are out.

Now the object of punishment is not the dislocation of the illegal subject. punish

The same problem exists in the legislative direction of this illegal and criminal activity.

Title. For example, 1999, Article 1 of Chapter 6 of the newly promulgated Accounting Law.

Article 43 stipulates: "Forge or alter accounting vouchers and accounting books.

Books and the preparation of false financial reports, which constitute a crime, shall be investigated for responsibility according to law.

Criminal responsibility. If the act mentioned in the preceding paragraph does not constitute a crime, it shall be punished at the county level.

The financial departments of the people's governments above shall be notified, and the units may

A fine of not less than 5,000 yuan but not more than 100,000 yuan; Take direct responsibility for it.

The person in charge and other directly responsible personnel can be in three thousand.

Those who belong to state functionaries shall be fined not more than 5,000 yuan,

It should also be dismissed by the unit to which it belongs or the relevant unit according to law.

Administrative sanctions until dismissal; For accountants, the county

The people's government departments at or above the level revoke the accounting qualification certificate. "from

It can be seen that the punishment for business operators is still very light.

For accounting personnel and units, the punishment is heavier and the punishment is over.

It is often the accountant who bears the responsibility.

6. The external supervision mechanism of accounting is not perfect. At present, the accounting letter

Information fraud has formed a situation, but only a few people have been investigated.

It can be seen that external supervision has not played a role and lacks continuity and systematicness.

Sex, this imperfect external supervision mechanism makes accounting fraud.

Living space.

Second, the accounting information distortion countermeasures

(A) accounting fraud control measures

Because false accounting information is mainly caused by objective environment and other reasons.

With the continuous establishment and improvement of laws and systems,

With the gradual improvement of the professional and cultural level of accountants, accounting information is also lost.

Can be avoided.

1. Improve the professional quality of accountants. First, improve the meeting.

Personnel qualification system, strictly determine the accounting and accounting from

Industry qualification conditions. Secondly, the establishment of professional qualification confirmation system, in

Adhere to the current institutional basis of combining vocational qualification examination with evaluation.

Improve the entrance requirements of the qualification examination accordingly, and attach importance to academic qualifications.

Finally, strengthen the continuing education system of accountants and help them effectively.

They accumulate experience and update their knowledge.

2. Reduce the optional space for specific application of accounting standards. first

First, the formulation and planning of accounting standards should respond to the future accounting environment.

Change has scientific and advanced analysis and prediction, thus making society

The reform of the plan is stable and sustainable, avoiding the future environment.

Uncertainty has a great influence on accounting. Secondly, pay attention to

Coordinate relevant interest groups in the formulation and implementation of standards.

Check and balance each other so that the interests of all parties can be in the relevant norms.

Fully reflect, in order to eliminate or reduce its conflict with the code.

In order to increase the transparency of the system and improve the recognition of standards and interests.

Feeling. Third, according to International accounting practices, try to lower the accounting standards.

Then there are the accounting procedures and methods that can be selected in order to narrow the scope of accounting choices.

The range of choices. Finally, in the use of accounting recognition and measurement standards

In the process of qualitative and quantitative reflection of accounting matters, we can't

On the basis of subjective assumptions, we should base ourselves on objective reality and conform to policies.

Provisions of laws, regulations and rules.

3. Improve the objective environment of accounting work. First of all, fully estimate

The uncertainty of working environment, and strive to control accounting in advance.

The real problem. Secondly, we should vigorously strengthen the internal management of enterprises to achieve

Good and solid foundation work. Specifically, it includes: establishing and perfecting internal

Control system, establish and improve the receipt, requisition and return of materials.

Custody system, establish and improve the original records and archives system.

Finally, it is necessary to effectively combine the financial disclosure system with the annual audit report system.

Deepening the degree, creating accounting information gradually moves towards "transparency" and "yang"

The objective atmosphere of light transition.

4. Improve the transparency and timeliness of financial information disclosure. exist

In terms of transparency of financial information, enterprises not only need to fully reflect

It is also necessary to explain clearly, both comprehensively and emphatically.

Not only should it be revealed, but it should also be attached, not only at present.

Period should also provide the previous period. Only in this way can we avoid bookkeeping.

The disclosure of the link is unintentional and untrue.

(B) Accounting fraud control measures

Compared with false accounts, accounting fraud is caused by the economic activities of the main body.

Body-caused by subjective factors is the loss of accounting information.

The most serious side of truth. Therefore, accounting information fraud.

This should be the focus of current research on accounting information distortion.

1. Establish the integrity concept of the whole society. Only the whole society is sincere.

With a high sense of identity, counterfeiting will lose society.

Root cause. It is necessary for the government to further strengthen its efforts in this regard,

Let the concept of honesty be deeply rooted in people's hearts and control accounting fraud ideologically.

2. Establish an effective incentive mechanism. Only by establishing effective incentives

Incentive mechanism, so that operators and accountants get wages and remuneration.

And their responsibilities should be balanced so that they can work normally.

Informants should be rewarded, because this possibility cannot be completely ruled out.

If the name of the informant is disclosed, the informant may be beaten.

Take revenge, so if you want the insider to actively report it, you should give it.

Reward, so that they can benefit from the risks they take.

3. Establish and improve the supervision mechanism. Internal governance of enterprises

Structural innovation, and strive to make the internal rights of enterprises balance each other,

Form a situation of mutual supervision; External enterprises should strengthen registered accounting.

Teacher audit and government audit and other supervision work, so that enterprise accounting information

It can detect and stop fraud in time and reduce losses. Stand upright

The law punishes the main responsible person for counterfeiting.

Heavy, so that the direct beneficiaries dare not inspire and instruct others to resort to deceit.

4. Reform the accounting system in China. According to the "registration meeting" in China

Accounting law stipulates that accounting firms can be limited liability.

Company system, or partnership system, is engaged in accounting business.

With the same qualifications, the accounting reports issued by them also have the same qualifications.

The same legal effect, but they are all responsible for paying off debts.

Appointments vary widely. Compared with partnership, corporate affairs

Investors should not bear unlimited liability, nor should they.

Take joint and several liability. Therefore, most accounting firms undertake.

Take less responsibility (limited liability) and then participate in the company's accounting information.

Practise fraud and issue false audit reports. If the partnership system is implemented, then

Accounting firms can only regulate their practice for their own interests. this

After the reform of accounting system, private audit can be strengthened.

The function of the instrument.

5. To implement the accountant appointment system, the state should set up a special meeting.

Accounting appointment shall be implemented by the accounting bureau.

To implement the accountant appointment system, we must first ensure the economic activities of enterprises.

The normal operation of the company, the appointed personnel are only responsible for the accounting activities of the enterprise.

Supervise and guide, and do not interfere in the business activities of enterprises.

If the enterprise violates the law, there should be a special law enforcement agency.

Line survey. Secondly, in order to prevent personnel appointment and business operators

Form a tacit understanding or because of work reasons, the appointed person can no longer serve in the original enterprise.

Industry work, appointed personnel should be replaced regularly. Here we go again, yes.

Appoint personnel to carry out an effective evaluation system to improve accounting personnel.

Quality. Finally, compare the income of the appointed personnel and the supervised enterprise.

Separation makes accounting supervision independent. For the appointee

Outstanding performance, should be rewarded in order to appoint a job.

Can receive practical results. Accountant appointment system is an independent performance of accountants.

Functions provide conditions to curb corruption from the system.

Students can achieve effective external supervision, so the annual audit is the same.

Other forms of periodic review become daily review.

In a word, controlling the distortion of accounting information is a complex system.

The project needs a gradual process. Management organizations at all levels

We should conscientiously implement various governance measures and comprehensively manage accounting information.

Distortion.

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She, 1999.

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Law Press, 2000.

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Research, 2002, (10).