However, since the reform and opening up, due to the disorder of accounting work, accounting information distortion has become a very prominent problem. There are many reasons for the distortion of enterprise accounting information.
First, the causes of accounting information distortion
On the surface, the distortion of accounting information is a management problem, or the personal behavior of unit leaders or accountants. However, the widespread distortion of accounting information at present must have its deep-seated social reasons. Logically speaking, untrue accounting information is "distorted" information, while in accounting practice, accounting information that does not meet the requirements of accounting system belongs to "distorted" accounting information. In fact, there are many reasons for the distortion of accounting information, both macro and micro.
Specifically, the causes of accounting information distortion mainly include the following aspects.
1, the reform of state-owned enterprises is slow, and the modern enterprise system has not really been established and improved. The basic characteristics of modern enterprise system are clear enterprise property rights, clear rights and responsibilities, separation of government from enterprises and scientific management. However, due to the influence of long-term planned economy, it is difficult to establish a modern enterprise system in China. Even enterprises that have implemented the reform of modern enterprise system are only formal and superficial reforms, which are far from the real modern enterprise system in essence. Because of this, the rights and responsibilities are unclear, so that business operators often conceal or falsely report their business results from their own interests and provide different information to the outside world, resulting in distortion of accounting information.
2. The imperfection of market economy system provides environmental conditions for accounting information distortion. Accounting information environment can not be separated from the support of government laws and regulations and the administrative system of market supervision institutions. China is in the stage of economic transformation, and its information is confusing. Organizations and companies often take risks for their own benefit. Companies lack the minimum sense of self-discipline, malicious violations are common, and the hand of national macro-control is even more important. China mainly conducts supervision and management through Accounting Law, Company Law and Securities Law. However, China's supervision system is not perfect, and there is no manager market. The government's management of enterprises cannot be quantified, or the supervision of decision-making levels of state-owned enterprises is not enough, or government functional departments cross-manage and have many policies. On the one hand, state-owned enterprises complain about excessive government intervention, on the other hand, government functional departments are full of grievances, and it is difficult to assess the profitability of state-owned enterprises and strengthen the management of state-owned assets.
3. At present, the lagging reform of personnel management system in China is also one of the reasons for the distortion of accounting information. Any information comes from people's activities, and accounting information is no exception. Different personnel management systems will have different effects on people's consciousness and behavior. Because of the different interests of individuals, there will be different stakeholders in the organization. Generally speaking, there are several subjects in enterprise property rights, such as government, creditors, owners, operators and other individuals related to the enterprise. Among them, the owner and the operator are the closest stakeholders. The owner is concerned about whether the assets he has invested can preserve and increase in value; Operators are concerned about whether the improvement of performance can bring them additional economic benefits. Because they have different behavioral goals and economic characteristics and different interests, conflicts of interest will inevitably occur.
4. The income distribution system and the incentive mechanism of managers are not suitable for economic development, which is also an important reason for the distortion of accounting information. Because China's income distribution system has not fully adapted to the development of market economy, the income gap between enterprises, departments and between eastern and western regions in society has increased, the close relationship between enterprise operating results and operators' income is low, and operators' enthusiasm is not enough, which will lead some enterprise operators to take risks for personal interests or small collective interests, violate financial laws and regulations, make false accounts, set up extra-account accounts, set up "small coffers" privately, and provide false accounting information.
5. Imperfect supervision mechanism will also lead to accounting information distortion. First of all, there are limitations in the internal supervision and control of enterprises. From the perspective of the subject of internal accounting supervision, the chief accountant of the enterprise is directly appointed by the enterprise operator, and the salary and remuneration of the accountant are directly determined by the enterprise operator, which means that the accounting work of the enterprise serves the enterprise operator in a certain sense. Therefore, the accounting profits of many enterprises are "factory director's profits" or "manager's profits", rather than the true reflection of enterprise's operating results. Secondly, there are still some practical problems in social supervision and government supervision of enterprises. At present, from the perspective of the supervision mechanism of enterprise accounting information in China, there is social supervision with certified public accountants as the main body outside the enterprise. Although the team of certified public accountants in China has developed rapidly in recent years, the scope of practice is narrow. In addition to the annual accounting statements of companies and foreign-funded enterprises, collective enterprises, township enterprises and private enterprises have not been included in the statutory audit scope of certified public accountants. Moreover, due to unfair competition among social intermediary organizations and the low professional quality of some certified public accountants, some audited accounting information still lacks reliability.
6. Failure to abide by the law and lax enforcement are also important factors of accounting information distortion. Since the reform and opening up, China has formulated a series of laws and regulations, which are basically in line with international standards. However, no perfect laws and regulations can prevent some stakeholders from breaking the law and discipline. Formulating relatively perfect financial laws and regulations can only prevent all kinds of illegal acts in the economic field and reduce the probability of illegal acts. To put an end to illegal acts, the key is to enforce the law according to law, and whether those who violate the law can be brought to justice. Failure to abide by laws and lax enforcement of laws is one of the fundamental reasons for the distortion of accounting information. As a result, the operators and accountants of some enterprises turn a blind eye to the law and their legal concepts are extremely weak. Some law enforcement agencies often have rules to follow and enforce the law at will, which encourages some operators to break the law and makes the problem of accounting information distortion develop in the quantitative direction.
7. The quality of accounting personnel has a great relationship with the quality and reliability of accounting information.
Of course, there are many reasons for the distortion of accounting information, such as the lack of tax awareness of enterprises and unfair competition in the market, which will also cause the distortion of accounting information. I think the main deep-seated reasons are the above points.
Second, the harm of accounting information distortion
At present, the phenomenon of accounting information distortion is becoming more and more serious, which has caused great harm to people's work and life. To sum up, there should be the following aspects:
1, sending wrong information and misleading economic behavior. For example, investment technology decisions should be based on the analysis of past economic and commercial data. If the accounting information provided falsely increases the investment amount and cost, thereby reducing profits or even losses, it will inevitably give up this project and lose market opportunities. On the contrary, it will make an infeasible demonstration analysis report pass the project under the cover of false accounting information. In daily economic life, the so-called blind construction of new projects and poor efficiency are not unrelated to this.
2, damage the interests of all parties, resulting in corporate losses. The distortion of accounting information is only a manifestation, and its essence is related to the distribution of economic benefits. From the analysis of a false purchase and sale economic business, if the recorded value is greater than the actual value, it can only curb improper purchase and sale behavior and benefit the relevant personnel. Furthermore, judging from the procedures and processes of accounting treatment, the distortion of accounting information is also dominated by economic interests. Such as depreciation accrual, expense amortization, inventory valuation and other accounting methods are all changed in accordance with certain interests.
3. Disturbing economic order and inducing economic crimes. Some accounting information is distorted, such as forging accounting bills, spreading costs indiscriminately, engaging in "two accounts" to conceal income, evading state taxes, transferring state funds to engage in "small treasury" and so on. These behaviors make enterprises out of order. Accounting information distortion is the protection and hotbed of economic crimes. For example, the relevant laws and regulations on company fund-raising have specific provisions on registered capital, financial status and operating performance. However, some distort accounting information, making fund-raising put on a legal coat, which leads criminals to make a lot of extra money from it and misappropriate fund-raising funds.
4. The distortion of accounting information weakens the authority of national financial law and discipline. The distortion of accounting information actually reduces the enforcement of national financial laws and regulations, or reduces the intensity of implementing financial laws and regulations in actual operation, which is a trampling on national financial laws and regulations to some extent.
Looking at the causes of the above-mentioned accounting information distortion and its harm to society, especially from the perspective of the importance of accounting information authenticity, it can be understood that providing true, legal and complete accounting information is the basic task of accounting work to serve the economy and the basic requirement of accounting law. In order to meet the requirements of reform and cooperate with the development of socialist market economy, we should start with the reform in all aspects of society and comprehensively control the distortion of accounting information.
Third, suggestions and countermeasures to prevent accounting information distortion
1, accelerate the pace of enterprise reform, establish a modern enterprise system, and accelerate the transformation of government functions. Establish a modern enterprise system with clear property rights and improve corporate governance. Through the adjustment of ownership structure, the shares of major shareholders will be dispersed, the mutual checks and balances between shares will be increased, and a diversified company ownership structure will be constructed; Improve the company's internal accounting control, standardize the company's financial behavior, strengthen the supervision function of the board of supervisors, improve the internal financial accounting system of enterprises through relevant measures, and strengthen the internal monitoring mechanism.
Only by establishing and perfecting the modern enterprise system can enterprises consciously abide by economic laws and provide true and reliable accounting information.
2. Reform the personnel management system and income distribution system in China. In accordance with the requirements and procedures of modern enterprise system, enterprise personnel should fully introduce the competition mechanism, establish an evaluation index system that can objectively and fairly reflect the performance and ability of enterprise operators, and change the practice of evaluating the performance of enterprise operators by relying solely on unverified "numbers". On the basis of distribution according to work, we should implement various forms of distribution system in income distribution and learn from advanced foreign distribution methods, such as annual salary system and stock option system. In addition, we should gradually narrow various income gaps.
3, establish and improve the internal and external control system, focus on the construction and improvement of social intermediary institutions, play its role of notarization and supervision. Under the condition of market economy, the state gives enterprises a lot of power, and the internal accounting management of enterprises becomes the basis of all management of enterprises, and also the basis of ensuring the authenticity of accounting information. Government departments at all levels should organize forces to assist enterprises to establish and improve the internal control system. On the basis of vigorously improving the political quality, professional ability and moral level of certified public accountants, we should strengthen the full implementation of China's Certified Public Accountants Law, rectify the practice of accounting firms, strengthen supervision and management of social intermediaries, and give full play to the professional social notarization and supervision role of accounting firms as intermediaries. At the same time, it can be stipulated that the accounting statements of enterprises above a certain scale must be audited by certified public accountants, and the accounting reports of all enterprises and institutions must be audited by certified public accountants step by step to further improve the information disclosure system.
4, strict law enforcement, improve the seriousness of laws and regulations. The newly revised Accounting Law clearly stipulates the legal liability for illegal acts, especially the blow to providing false accounting information. Whether the law can be strictly enforced has become a top priority, and all competent departments should enrich their strength and strengthen law enforcement, so that those who provide false accounting information can be punished by law and ensure the authenticity of accounting information.
5, must improve the quality of accounting personnel. First, strengthen the management of accounting vouchers. The qualification of accounting certificate training class should be strictly examined and approved, and its teachers and teaching quality should be evaluated and supervised regularly to ensure that certified public accountants really have the ability to engage in accounting work. Secondly, we should attach importance to the appointment and annual assessment of professional and technical qualifications of accounting personnel. Thirdly, we should do a good job in the routine management and follow-up education of accounting personnel. Improving professional quality and professional ethics and the quality of accountants is an important prerequisite to ensure the authenticity of accounting information, so as to establish good professional ethics, improve professional quality and ensure the authenticity and reliability of accounting information.
In short, to control the distortion of accounting information, we should start from both macro and micro aspects. The authenticity of accounting information is not only the need of national macro-management. In the period of economic system transition, enterprises must attach importance to the quality of accounting information, try their best to improve the authenticity of accounting information, seriously understand the causes of accounting information distortion, understand its harmfulness, and apply countermeasures to accounting work at any time. Only in this way can accounting information be correctly applied to the decision-making process of enterprises.