会计信息失真主要原因及对策

　 会计信息失真的主要原因及对策

　 一、导致当前会计信息失真的主要原因

　 （一）企业管理制度不完善。由于长期计划经济的影响，一些企业仍然存在着行政级别，政府会极力粉饰自己的企业，使企业不能成为真正的独立经营者，适应不了市场经济的需要。一些私营企业中虽然不存在行政级别，但是企业领导的管理仍然集中在政府部门，有着浓厚的政治色彩，政府要使企业的领导不仅仅是一个企业家，更重要的是一个政治家。

　 （二）监督机制不健全。一是企业的财务负责人是由企业经营者直接聘任的，这就意味着企业的财务工作在某种意义随着企业经营者的意志而改变，作为财务人员本身的内部财务监督职能就难以发挥。二是对集体企业和乡镇企业、私营企业等，注册会计师法定审计还存有空白，其庞大会计队伍的社会监督、政府监督管理方面仍存在很大的漏洞，外部监督的制约作用难以凑效。三是由于社会中介机构之间有不正当的竞争现象和一些注册会计师业务素质较低，使有些经审计确认的会计信息有的仍缺乏可靠性。

　 （三）有法不依、执法不严。《会计法》第四条规定：“单位负责人对本单位的会计工作和会计资料的真实性、完整性负责。尽管实施了《会计法》，但这把利剑却始终悬而未落。事实证明，守信者不一定得到应有的保护，失信者也未必得到适当的制裁。据报载，绝大多数出现虚假会计信息的违规违法事件，尽管其中不乏性质特别恶劣、后果特别严重者，但大多也只是受到行政处罚而已。

　 （四）财务人员综合素质不高。第一会计证的考核、年检由各主管部门负责，会计技术资格只要通过业务考试就可取得，只要取得就能享用一生，导致财务人员的实践经验大打折扣。第二当前财务人员缺乏“烁金”的机会，缺乏科学的理论指导和严格的业务训练，导致业务水平不高。第三部分财务人员职业道德观念不强，大量的会计信息失真案件的发生，很多在于财会人员责任心不强或为了获取丰厚回报有意造假，压滤机滤布没有尽到应该严格履行的核算和监督两大职能。第四部分财务人员进行兼职，以致工作起来力不从心，导致会计信息失真。

　 （五）对财务人员的管理存有盲区。按照税法规定，税收征管法只对纳税企业及其法定代表人有约束力，对财会人员则没有约束力。财务人员受会计法的约束，而会计法的执行机构是财政部门。这样，一方能及时发现财务人员的违法违规行为，却没有处理处罚权限；另一方有处理、处罚权限，却无有效途径及时获得案件线索，造成了对企业财务人员监管的盲区长期存在。

　 二、建议及对策

　 （一）完善现代企业制度，加快政府职能的转变。应尽快建立和完善现代企业制度，使企业真正成为产权清晰，权责分明，政企业分开，管理科学的法人实体和市场竞争主体。应通过机构改革，彻底摆脱政府管理企业的泥潭，使企业学会运用各种宏观经济杠杆管理经济，扎扎实实为企业发展营造良好的外部环境。

　 滤布（二）建立完善监督控制制度。应强化《中国注册会计师法》的全面贯彻执行，整顿会计师事务所的执业行为，加大对社会中介机构的监督管理力度，充分发挥会计师事务所作为中介机构的专业性社会公证和监督作用。同时可规定在一定规模以上的企业会计报表必然经过注册会计师审计才有效，为促进会计信息真实可靠提供条件。

　 （三）严格执法，震慑违规。各有关部门要充实力量，建立和实施一整套监控与惩戒机制，加强执法力度，使提供虚假会计信息者得至法律的制裁。对于违法违规的纳税企业财会人员，实行污点记录，通过媒体、公告等形式公之于众。同时相应加大对指使财会人员弄虚作假的纳税企业及其法定代表人的惩处力度，让其无法指使或要挟财会人员作假。

　 （四）强化会计队伍建设，努力提高财务人员的综合素质。加强对会计证的管理，对会计证培训班资格要严格审批、考核。实行有效的在职培训制度，要切实抓好财务人员的经常性管理和后续教育。改革现有的会计管理体系，由政府出面成立一个类似于律师事务所的社会管理会计中介机构。聘用会计单位向其缴纳一定聘用费用，会计中介机构负责发放财务人员的工资，并实行动态管理。

　 （五）建立信息共享制度，加强相关部门之间的协调合作。建议由税务、财政、公安等部门建立起规范的信息共享制度，税务部门一经发现纳税企业及其财会人员存在偷税、骗税等违法行为，要向财政部门移送其违法材料并提请财政部门依法处理、处罚，对于情节严重，构成犯罪的，则依法移送公安机关追究其刑事责任。

　awareness and service level of the office of cadres and workers. There are plans, steps to arrange the staff to participate in the exchange of learning and testing exercise, and strengthen the office of the Communist Youth League, and other provinces and cities Level office of the office of business exchanges, and strive to form a strong learning atmosphere.(four) to strengthen the team building. Stick with the system of management, strict implementation of the work system, strictly regulate the work procedures; adhere to the training of people with business, the cadres and workers more responsibility, more to provide the stage, to help with, strengthen staff training; adhere to unite people with feelings, really care about the work, learning and life style; adhere to infect people, guide the cadres and workers of self-discipline, dedication, unity, pragmatic, hard-working and carry forward the spirit of selfless dedication, a successful career in the extraordinary position; adhere to work drive, office team members adhere to lead, take the lead To be, learning, solidarity, pragmatic and incorruptible example.Attachment 2:XX municipal Party committee of the Communist Youth League work points,With Deng Xiaoping theory and the important thought of "Three Represents" as guidance, comprehensively implement the Scientific Outlook on Development, the implementation of the party's eight plenary session of the two session of the fifth Plenary Session of the 16th CPC Central Committee, municipal Party committee, the Central Committee of Communist Youth League in the fourth Plenary Session of the 15th CPC Central Committee, XX two session of the five Committee in accordance with the spirit of "leapfrog development, requirements of first-class" people-oriented and service innovation. Means to promote the work, regulate the procedure of management, enhance the quality of image work philosophy, adhere to the service of the work of the center, serve the development of the career of the Communist Youth League, the informatization construction of service agencies, organizations to develop XX, "11th Five-Year" youth career development planning, to further deepen the Communist Youth League The theoretical research, the full implementation of the "Knowledge Youth Information Digital XX League" construction project in XX city and popularization of engineering, unity and cohesion of youth work theory research and information technology team of young talents, and vigorously promote the 2006 year key project implementation work, and strive to achieve the XX chapters of theoretical research and the level of informatization construction on a new level.,Make a plan to develop XX City, "11th Five-Year" youth career development plan, for the implementation of the name of the city government.To promote the two projects. To vigorously promote the popularization of knowledge youth information XX city project, and strive to improve the informatization level of teenagers; vigorously promote the "digital XX League" construction project, make full use of information technology services and promote the work of the Communist Youth League.The construction of three platforms. To improve the efficiency, rich content, give full play to the Communist Youth League <XX magazine, the construction of the Communist Youth League work guidance and communication platform; expand the function, enhance interaction, give full play to the XX youth electronic community website, the construction of information network and participate in the youth service platform; integration of resources, focus on services, the establishment of XX city informatization of young talents Association, give full play to the XX Youth Research Institute and XX Information Association of young talents, and Research on construction of information talent and cohesion platform.,(a) scientific planning, meticulous organization, earnestly XX youth development "11th Five-Year" planning work. In accordance with the scientific, effective, open and operational principles, combined with the actual development of adolescent XX, XX junior career scientific judgment of future development trend, focusing on Ideological Education for youth, youth employment and entrepreneurship, Youth Science and technology innovation, adolescents' learning, youth culture and entertainment, exchanges and cooperation, the adolescent youth participation, and safeguarding the rights and interests of crime prevention, 9 key areas of youth organization construction, develop XX youth career development planning "in 11th Five-Year" XX, actively into the national economy and social development "11th Five-Year" plan system, and on behalf of the municipal government issued Implementation. In the formulation, implementation of the <XX foundation, "11th Five-Year" youth career development planning ", through the investigation and scientific analysis, to develop annual work plans for youth development, actively play with. Planning on implementation effect.(two) to grasp the overall situation, in-depth research, give full play to role of staff Explorer chamber. An in-depth study and practice of Deng Xiaoping theory and the important thought of "Three Represents", comprehensively and accurately grasp the profound connotation of Scientific Outlook on Development, Scientific Outlook on Development to improve as a guide, in-depth study of youth in the new era of growth, ability and level of the Communist Youth League work and youth career the development of the municipal Party Committee Standing Committee. According to the party, and the committee's requirements, and the overall work around the XX Youth League Youth career development, actively play the subjective initiative, improve the ability to participate in the research work, a good staff and the municipal Party Committee Party think tank for work decision-making and deployment . around the center, serving the overall situation, the host of important documents and important document drafting work. Pay close attention to research on the ideological trend of the city's youth, a keen grasp of youth public opinion guidance, timely reflect the city's youth events and problems, do <XX youth opinion > edit work. To further strengthen cooperation with departments and grassroots organizations, constantly to enhance

　awareness and service level of the office of cadres and workers. There are plans, steps to arrange the staff to participate in the exchange of learning and testing exercise, and strengthen the office of the Communist Youth League, and other provinces and cities Level office of the office of business exchanges, and strive to form a strong learning atmosphere.(four) to strengthen the team building. Stick with the system of management, strict implementation of the work system, strictly regulate the work procedures; adhere to the training of people with business, the cadres and workers more responsibility, more to provide the stage, to help with, strengthen staff training; adhere to unite people with feelings, really care about the work, learning and life style; adhere to infect people, guide the cadres and workers of self-discipline, dedication, unity, pragmatic, hard-working and carry forward the spirit of selfless dedication, a successful career in the extraordinary position; adhere to work drive, office team members adhere to lead, take the lead To be, learning, solidarity, pragmatic and incorruptible example.Attachment 2:XX municipal Party committee of the Communist Youth League work points,With Deng Xiaoping theory and the important thought of "Three Represents" as guidance, comprehensively implement the Scientific Outlook on Development, the implementation of the party's eight plenary session of the two session of the fifth Plenary Session of the 16th CPC Central Committee, municipal Party committee, the Central Committee of Communist Youth League in the fourth Plenary Session of the 15th CPC Central Committee, XX two session of the five Committee in accordance with the spirit of "leapfrog development, requirements of first-class" people-oriented and service innovation. Means to promote the work, regulate the procedure of management, enhance the quality of image work philosophy, adhere to the service of the work of the center, serve the development of the career of the Communist Youth League, the informatization construction of service agencies, organizations to develop XX, "11th Five-Year" youth career development planning, to further deepen the Communist Youth League The theoretical research, the full implementation of the "Knowledge Youth Information Digital XX League" construction project in XX city and popularization of engineering, unity and cohesion of youth work theory research and information technology team of young talents, and vigorously promote the 2006 year key project implementation work, and strive to achieve the XX chapters of theoretical research and the level of informatization construction on a new level.,Make a plan to develop XX City, "11th Five-Year" youth career development plan, for the implementation of the name of the city government.To promote the two projects. To vigorously promote the popularization of knowledge youth information XX city project, and strive to improve the informatization level of teenagers; vigorously promote the "digital XX League" construction project, make full use of information technology services and promote the work of the Communist Youth League.The construction of three platforms. To improve the efficiency, rich content, give full play to the Communist Youth League <XX magazine, the construction of the Communist Youth League work guidance and communication platform; expand the function, enhance interaction, give full play to the XX youth electronic community website, the construction of information network and participate in the youth service platform; integration of resources, focus on services, the establishment of XX city informatization of young talents Association, give full play to the XX Youth Research Institute and XX Information Association of young talents, and Research on construction of information talent and cohesion platform.,(a) scientific planning, meticulous organization, earnestly XX youth development "11th Five-Year" planning work. In accordance with the scientific, effective, open and operational principles, combined with the actual development of adolescent XX, XX junior career scientific judgment of future development trend, focusing on Ideological Education for youth, youth employment and entrepreneurship, Youth Science and technology innovation, adolescents' learning, youth culture and entertainment, exchanges and cooperation, the adolescent youth participation, and safeguarding the rights and interests of crime prevention, 9 key areas of youth organization construction, develop XX youth career development planning "in 11th Five-Year" XX, actively into the national economy and social development "11th Five-Year" plan system, and on behalf of the municipal government issued Implementation. In the formulation, implementation of the <XX foundation, "11th Five-Year" youth career development planning ", through the investigation and scientific analysis, to develop annual work plans for youth development, actively play with. Planning on implementation effect.(two) to grasp the overall situation, in-depth research, give full play to role of staff Explorer chamber. An in-depth study and practice of Deng Xiaoping theory and the important thought of "Three Represents", comprehensively and accurately grasp the profound connotation of Scientific Outlook on Development, Scientific Outlook on Development to improve as a guide, in-depth study of youth in the new era of growth, ability and level of the Communist Youth League work and youth career the development of the municipal Party Committee Standing Committee. According to the party, and the committee's requirements, and the overall work around the XX Youth League Youth career development, actively play the subjective initiative, improve the ability to participate in the research work, a good staff and the municipal Party Committee Party think tank for work decision-making and deployment . around the center, serving the overall situation, the host of important documents and important document drafting work. Pay close attention to research on the ideological trend of the city's youth, a keen grasp of youth public opinion guidance, timely reflect the city's youth events and problems, do <XX youth opinion > edit work. To further strengthen cooperation with departments and grassroots organizations, constantly to enhance1 / 1

　awareness and service level of the office of cadres and workers. There are plans, steps to arrange the staff to participate in the exchange of learning and testing exercise, and strengthen the office of the Communist Youth League, and other provinces and cities Level office of the office of business exchanges, and strive to form a strong learning atmosphere.(four) to strengthen the team building. Stick with the system of management, strict implementation of the work system, strictly regulate the work procedures; adhere to the training of people with business, the cadres and workers more responsibility, more to provide the stage, to help with, strengthen staff training; adhere to unite people with feelings, really care about the work, learning and life style; adhere to infect people, guide the cadres and workers of self-discipline, dedication, unity, pragmatic, hard-working and carry forward the spirit of selfless dedication, a successful career in the extraordinary position; adhere to work drive, office team members adhere to lead, take the lead To be, learning, solidarity, pragmatic and incorruptible example.Attachment 2:XX municipal Party committee of the Communist Youth League work points,With Deng Xiaoping theory and the important thought of "Three Represents" as guidance, comprehensively implement the Scientific Outlook on Development, the implementation of the party's eight plenary session of the two session of the fifth Plenary Session of the 16th CPC Central Committee, municipal Party committee, the Central Committee of Communist Youth League in the fourth Plenary Session of the 15th CPC Central Committee, XX two session of the five Committee in accordance with the spirit of "leapfrog development, requirements of first-class" people-oriented and service innovation. Means to promote the work, regulate the procedure of management, enhance the quality of image work philosophy, adhere to the service of the work of the center, serve the development of the career of the Communist Youth League, the informatization construction of service agencies, organizations to develop XX, "11th Five-Year" youth career development planning, to further deepen the Communist Youth League The theoretical research, the full implementation of the "Knowledge Youth Information Digital XX League" construction project in XX city and popularization of engineering, unity and cohesion of youth work theory research and information technology team of young talents, and vigorously promote the 2006 year key project implementation work, and strive to achieve the XX chapters of theoretical research and the level of informatization construction on a new level.,Make a plan to develop XX City, "11th Five-Year" youth career development plan, for the implementation of the name of the city government.To promote the two projects. To vigorously promote the popularization of knowledge youth information XX city project, and strive to improve the informatization level of teenagers; vigorously promote the "digital XX League" construction project, make full use of information technology services and promote the work of the Communist Youth League.The construction of three platforms. To improve the efficiency, rich content, give full play to the Communist Youth League <XX magazine, the construction of the Communist Youth League work guidance and communication platform; expand the function, enhance interaction, give full play to the XX youth electronic community website, the construction of information network and participate in the youth service platform; integration of resources, focus on services, the establishment of XX city informatization of young talents Association, give full play to the XX Youth Research Institute and XX Information Association of young talents, and Research on construction of information talent and cohesion platform.,(a) scientific planning, meticulous organization, earnestly XX youth development "11th Five-Year" planning work. In accordance with the scientific, effective, open and operational principles, combined with the actual development of adolescent XX, XX junior career scientific judgment of future development trend, focusing on Ideological Education for youth, youth employment and entrepreneurship, Youth Science and technology innovation, adolescents' learning, youth culture and entertainment, exchanges and cooperation, the adolescent youth participation, and safeguarding the rights and interests of crime prevention, 9 key areas of youth organization construction, develop XX youth career development planning "in 11th Five-Year" XX, actively into the national economy and social development "11th Five-Year" plan system, and on behalf of the municipal government issued Implementation. In the formulation, implementation of the <XX foundation, "11th Five-Year" youth career development planning ", through the investigation and scientific analysis, to develop annual work plans for youth development, actively play with. Planning on implementation effect.(two) to grasp the overall situation, in-depth research, give full play to role of staff Explorer chamber. An in-depth study and practice of Deng Xiaoping theory and the important thought of "Three Represents", comprehensively and accurately grasp the profound connotation of Scientific Outlook on Development, Scientific Outlook on Development to improve as a guide, in-depth study of youth in the new era of growth, ability and level of the Communist Youth League work and youth career the development of the municipal Party Committee Standing Committee. According to the party, and the committee's requirements, and the overall work around the XX Youth League Youth career development, actively play the subjective initiative, improve the ability to participate in the research work, a good staff and the municipal Party Committee Party think tank for work decision-making and deployment . around the center, serving the overall situation, the host of important documents and important document drafting work. Pay close attention to research on the ideological trend of the city's youth, a keen grasp of youth public opinion guidance, timely reflect the city's youth events and problems, do <XX youth opinion > edit work. To further strengthen cooperation with departments and grassroots organizations, constantly to enhance