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class="con_article con_main" id="contentText"> <p> 　　隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制不斷改革與深化,各項(xiàng)經(jīng)濟(jì)活動(dòng)中對(duì)規(guī)范性和合法性提出了更高的要求,會(huì)計(jì)行業(yè)和會(huì)計(jì)人員的監(jiān)督問(wèn)題顯得愈加重要。下文是學(xué)習(xí)啦小編為大家搜集整理的關(guān)于會(huì)計(jì)?？普撐牡膬?nèi)容，歡迎大家閱讀參考!</p><h2> 　　會(huì)計(jì)?？普撐钠?</h2><p> 　　淺議企業(yè)會(huì)計(jì)信息失真原因與解決方法</p><p> 　　在中國(guó)，國(guó)有企業(yè)是推動(dòng)國(guó)民經(jīng)濟(jì)快速發(fā)展的重要?jiǎng)恿χ?。目前，為了更好地與世界經(jīng)濟(jì)接軌，中國(guó)的市場(chǎng)經(jīng)濟(jì)出現(xiàn)了多元化發(fā)展的趨勢(shì)，經(jīng)濟(jì)的發(fā)展對(duì)信息提出了更高的要求。一個(gè)企業(yè)要想提高社會(huì)的誠(chéng)信度，發(fā)揮企業(yè)的品牌效應(yīng)，并進(jìn)一步維護(hù)社會(huì)主義市場(chǎng)經(jīng)濟(jì)秩序，就要時(shí)刻保證會(huì)計(jì)信息的真實(shí)性，使會(huì)計(jì)預(yù)算與有關(guān)資料上所提供的信息相一致。但是，在利益的驅(qū)使下，企業(yè)為了實(shí)現(xiàn)經(jīng)濟(jì)利益的最大化，會(huì)想盡一切辦法來(lái)降低運(yùn)行成本，從而導(dǎo)致了會(huì)計(jì)信息失真的不良現(xiàn)象的產(chǎn)生。在短期內(nèi)，企業(yè)可能獲得一定的利益，但從長(zhǎng)遠(yuǎn)來(lái)看，導(dǎo)致了企業(yè)的社會(huì)信譽(yù)度不斷下降，不利于企業(yè)的長(zhǎng)遠(yuǎn)發(fā)展。因此為了提高企業(yè)的行業(yè)競(jìng)爭(zhēng)力，促進(jìn)社會(huì)經(jīng)濟(jì)的健康發(fā)展，就要認(rèn)真分析企業(yè)會(huì)計(jì)失真的原因，并提出一些合理的、科學(xué)的解決方法。</p><p> 　　1 企業(yè)會(huì)計(jì)信息失真的定義</p><p> 　　企業(yè)會(huì)計(jì)信息失真的定義是，會(huì)計(jì)信息不真實(shí)、不可靠，尤其是會(huì)計(jì)核算所需要參考的信息，無(wú)法反映企業(yè)的經(jīng)營(yíng)成果。造成企業(yè)會(huì)計(jì)失真的原因是多方面的，主要是市場(chǎng)物價(jià)指數(shù)的變動(dòng)、貨幣值的變動(dòng)，與會(huì)計(jì)原則之間的關(guān)系極其不協(xié)調(diào)。會(huì)計(jì)信息失真具體分為兩部分：客觀和主觀。客觀會(huì)計(jì)信息失真，這種失誤是難以避免的，因?yàn)樗瞧髽I(yè)的會(huì)計(jì)人員無(wú)意識(shí)中所造成的會(huì)計(jì)信息失誤;主觀會(huì)計(jì)信息失真，這種失誤是可以避免的，因?yàn)樗菚?huì)計(jì)人員依據(jù)虛假信息進(jìn)行會(huì)計(jì)統(tǒng)計(jì)，或者制作虛假的數(shù)據(jù)反映財(cái)務(wù)經(jīng)營(yíng)成果。就企業(yè)會(huì)計(jì)失真的現(xiàn)象來(lái)說(shuō)，會(huì)計(jì)失真又可分為三類：主觀歪曲、惡意編造、從業(yè)會(huì)計(jì)人員的專業(yè)技術(shù)水平較低。這些做法都會(huì)導(dǎo)致會(huì)計(jì)信息失真，嚴(yán)重危害企業(yè)的健康發(fā)展，因此需要相關(guān)的單位給予足夠的關(guān)注。</p><p> 　　2 企業(yè)會(huì)計(jì)信息失真的危害</p><p> 　　2.1 企業(yè)會(huì)計(jì)信息失真會(huì)出現(xiàn)信息危機(jī)，從而造成嚴(yán)重的經(jīng)濟(jì)損失</p><p> 　　當(dāng)今社會(huì)，一個(gè)企業(yè)要想開(kāi)拓未來(lái)廣闊的發(fā)展市場(chǎng)，打開(kāi)新的融資渠道，不僅要提高產(chǎn)品質(zhì)量，還要提升企業(yè)的社會(huì)信譽(yù)度，最大限度地增強(qiáng)企業(yè)的行業(yè)競(jìng)爭(zhēng)力。一般來(lái)說(shuō)，企業(yè)通過(guò)銀行貸款或者各種其他的融資渠道獲得的資金，主要用于生產(chǎn)經(jīng)營(yíng)，通過(guò)投資市場(chǎng)籌集的資金，主要用于企業(yè)的發(fā)展。會(huì)計(jì)信息對(duì)于一個(gè)企業(yè)的經(jīng)濟(jì)效益發(fā)揮著極其重要的作用，因此，企業(yè)為獲得較高的經(jīng)濟(jì)效益，需要依據(jù)會(huì)計(jì)信息來(lái)制定投資的決策。對(duì)于投資者來(lái)說(shuō)，會(huì)計(jì)資料所提供的信息能反映企業(yè)的財(cái)務(wù)狀況以及所創(chuàng)造的經(jīng)營(yíng)績(jī)效，如果會(huì)計(jì)信息失真，其結(jié)果是，會(huì)出現(xiàn)嚴(yán)重的信息危機(jī)，這樣不僅嚴(yán)重?fù)p害了投資者的切身利益，而且大大降低了企業(yè)的行業(yè)信譽(yù)，從而嚴(yán)重影響企業(yè)的經(jīng)濟(jì)利益，更為深遠(yuǎn)的影響是難以實(shí)現(xiàn)資源的優(yōu)化配置，嚴(yán)重影響資源的有序流動(dòng)。</p><p> 　　2.2 企業(yè)會(huì)計(jì)信息失真嚴(yán)重影響了社會(huì)的正常經(jīng)濟(jì)秩序</p><p> 　　隨著世界的一體化，經(jīng)濟(jì)全球化的發(fā)展和影響，中國(guó)的市場(chǎng)經(jīng)濟(jì)不斷受到世界經(jīng)濟(jì)的沖擊，市場(chǎng)經(jīng)濟(jì)呈現(xiàn)多元化的發(fā)展態(tài)勢(shì)，行業(yè)之間的競(jìng)爭(zhēng)尤為激烈。行業(yè)間只有在公平交易基礎(chǔ)上的競(jìng)爭(zhēng)，交易秩序才能井然有序，但是信息不對(duì)稱現(xiàn)象的存在，使得市場(chǎng)的交易難以嚴(yán)格遵循公平的原則。會(huì)計(jì)在企業(yè)中的作用越來(lái)越重要，是企業(yè)經(jīng)營(yíng)核算的主要負(fù)責(zé)人，也是企業(yè)未來(lái)發(fā)展的重要決策者。因此企業(yè)決策是否符合行業(yè)市場(chǎng)的運(yùn)行，能否促進(jìn)企業(yè)的順利發(fā)展，主要取決于會(huì)計(jì)信息的質(zhì)量。各種企業(yè)會(huì)計(jì)信息失真現(xiàn)象的存在，不僅使會(huì)計(jì)誠(chéng)信出現(xiàn)危機(jī)，而且導(dǎo)致企業(yè)的實(shí)際運(yùn)行偏離企業(yè)的發(fā)展決策。</p><p> 　　3 目前企業(yè)會(huì)計(jì)信息失真所體現(xiàn)的特點(diǎn)</p><p> 　　3.1 企業(yè)會(huì)計(jì)信息失真導(dǎo)致企業(yè)資產(chǎn)嚴(yán)重不實(shí)</p><p> 　　據(jù)相關(guān)調(diào)查統(tǒng)計(jì)顯示，在企業(yè)中會(huì)計(jì)信息失真現(xiàn)象主要表現(xiàn)為兩種，資產(chǎn)信息不真實(shí)和利潤(rùn)信息不真實(shí)。其中資產(chǎn)信息不真實(shí)的在所有企業(yè)中所占有的比例為87.15%;利潤(rùn)信息不真實(shí)的在所有企業(yè)中所占有的比例為94.15%。這些會(huì)計(jì)信息失真現(xiàn)象，都是會(huì)計(jì)人員人為造成的，造假手段大多為真賬假算或者假賬真算，在原始憑證上虛假填報(bào)，與實(shí)際的數(shù)額差距較小，這樣的會(huì)計(jì)信息一般無(wú)法真正體現(xiàn)企業(yè)的實(shí)際資產(chǎn)狀況。會(huì)計(jì)信息失真現(xiàn)象，隨著會(huì)計(jì)專業(yè)技術(shù)水平的不斷提高而越來(lái)越普遍，尤其在我國(guó)的中小企業(yè)中，會(huì)計(jì)虛假信息占有率已超過(guò)99%。虛假會(huì)計(jì)信息的大量存在，給國(guó)民收入造成了巨大的經(jīng)濟(jì)損失。</p><p> 　　3.2 會(huì)計(jì)信息失真所涉足的行業(yè)領(lǐng)域越來(lái)越大</p><p> 　　會(huì)計(jì)信息不符合客觀現(xiàn)實(shí)就是會(huì)計(jì)信息失真的基本現(xiàn)象。具體現(xiàn)象是：虛假或者偽造的交易記錄，原始憑證上假賬真算，財(cái)務(wù)報(bào)表的虛假數(shù)據(jù)。目前來(lái)看，會(huì)計(jì)信息失真現(xiàn)象大多集中于制造業(yè)，其目的是降低納稅數(shù)額，并開(kāi)始向服務(wù)業(yè)、文化教育行業(yè)等多種行業(yè)領(lǐng)域擴(kuò)大。會(huì)計(jì)信息失真與不良的社會(huì)環(huán)境關(guān)系極其密切，例如，倒賣虛假增值發(fā)票的現(xiàn)象，給社會(huì)造成了不良的影響，一些企業(yè)為提高收入和利潤(rùn)而紛紛效仿。</p><p> 　　3.3 企業(yè)會(huì)計(jì)信息失真手段的不斷提升</p><p> 　　企業(yè)為獲得更高的企業(yè)利潤(rùn)，通常從原始憑證上下功夫、做假賬，造成企業(yè)會(huì)計(jì)信息失真?，F(xiàn)今，會(huì)計(jì)信息失真較以前更復(fù)雜，手段得到了不斷的提升。一般是利用多本會(huì)計(jì)賬簿或者增值稅發(fā)票進(jìn)行造假，更甚者虛構(gòu)企業(yè)的資產(chǎn)。一些企業(yè)的設(shè)置是專門鉆法律空子的，以便為相關(guān)企業(yè)提供虛假信息，這些企業(yè)大都是注冊(cè)公司、皮包公司以及各種辦證公司等。諸如此類公司的大量存在，導(dǎo)致了企業(yè)會(huì)計(jì)信息的失真。</p><p> 　　4 企業(yè)會(huì)計(jì)信息失真的原因</p><p> 　　4.1 會(huì)計(jì)人員的職業(yè)素養(yǎng)較低</p><p> 　　會(huì)計(jì)人員是會(huì)計(jì)信息的主要提供者?，F(xiàn)代化企業(yè)日新月異的發(fā)展，對(duì)會(huì)計(jì)人員提出了更高的要求：較高的會(huì)計(jì)專業(yè)技術(shù)水平，較強(qiáng)的法律意識(shí)。但是，有些會(huì)計(jì)人員為了一時(shí)的工作便利，編造假數(shù)據(jù)，這些人嚴(yán)重忽視了會(huì)計(jì)的操守，違反了法律和法規(guī)，其結(jié)果是嚴(yán)重?fù)p害了企業(yè)投資者的經(jīng)濟(jì)利益。這是企業(yè)會(huì)計(jì)信息失真中最突出的表現(xiàn)，也是會(huì)計(jì)失職行為中后果最嚴(yán)重的問(wèn)題。會(huì)計(jì)作為一門專業(yè)技術(shù)，有較強(qiáng)的實(shí)用性，普通高校培養(yǎng)的大量會(huì)計(jì)專業(yè)人才，需要在應(yīng)用領(lǐng)域中不斷得到鍛煉，要理論聯(lián)系實(shí)際，才能真正熟練地掌握會(huì)計(jì)專業(yè)技術(shù)。企業(yè)面臨著激烈的市場(chǎng)競(jìng)爭(zhēng)，對(duì)企業(yè)的員工，尤其是會(huì)計(jì)人員的素質(zhì)和質(zhì)量提出了更高的要求，因?yàn)槠髽I(yè)會(huì)計(jì)質(zhì)量的高低直接關(guān)系著企業(yè)的市場(chǎng)競(jìng)爭(zhēng)力和未來(lái)發(fā)展。如果會(huì)計(jì)人員專業(yè)素質(zhì)較低，必然會(huì)導(dǎo)致會(huì)計(jì)信息的失真。　　4.2 對(duì)于企業(yè)會(huì)計(jì)信息尚未建立完善的監(jiān)督機(jī)制</p><p> 　　要使企業(yè)會(huì)計(jì)人員在進(jìn)行會(huì)計(jì)核算中，具有一定的約束，確保會(huì)計(jì)人員在相關(guān)的制度規(guī)定下進(jìn)行各項(xiàng)操作，就要建立相應(yīng)的監(jiān)督機(jī)制。會(huì)計(jì)信息監(jiān)督包括兩部分：企業(yè)內(nèi)部經(jīng)濟(jì)活動(dòng)的監(jiān)督和企業(yè)會(huì)計(jì)信息的外部監(jiān)督。企業(yè)內(nèi)部經(jīng)濟(jì)活動(dòng)的監(jiān)督通常應(yīng)該由企業(yè)內(nèi)部審計(jì)機(jī)構(gòu)來(lái)完成，但是，審計(jì)人員大多是由企業(yè)招聘的，這樣情況下，企業(yè)審計(jì)部門沒(méi)有自己獨(dú)立的管理職能，會(huì)計(jì)監(jiān)督工作就由企業(yè)領(lǐng)導(dǎo)層進(jìn)行直接管理，從而導(dǎo)致企業(yè)會(huì)計(jì)工作很難順利開(kāi)展。企業(yè)會(huì)計(jì)信息的外部監(jiān)督是以政府監(jiān)督為主，社會(huì)監(jiān)督為輔。政府監(jiān)督是利用行政權(quán)力檢查企業(yè)的財(cái)務(wù)工作。但是，不同的監(jiān)督部門有不同的監(jiān)督管理制度，例如財(cái)政部門、審計(jì)部門等，在具體進(jìn)行企業(yè)會(huì)計(jì)信息監(jiān)督過(guò)程中，會(huì)出現(xiàn)一些監(jiān)督上的漏洞。社會(huì)監(jiān)督主要是向社會(huì)普及會(huì)計(jì)信息監(jiān)督知識(shí)，增加監(jiān)督覆蓋面積。其中，一些會(huì)計(jì)服務(wù)機(jī)構(gòu)由于其本身享有獨(dú)立的審計(jì)權(quán)利，能做到比較公正的審計(jì)和監(jiān)督會(huì)計(jì)信息的質(zhì)量。但是，在這些機(jī)構(gòu)中又不乏一些職業(yè)道德素質(zhì)較低的從業(yè)人員，他們法律意識(shí)淡薄，往往會(huì)導(dǎo)致一些會(huì)計(jì)信息失真。</p><p> 　　5 企業(yè)會(huì)計(jì)信息失真的解決方法</p><p> 　　5.1 提高企業(yè)會(huì)計(jì)人員及相關(guān)領(lǐng)導(dǎo)的專業(yè)素質(zhì)</p><p> 　　一些企業(yè)單位領(lǐng)導(dǎo)人干涉會(huì)計(jì)管理，導(dǎo)致會(huì)計(jì)資料存在虛假信息。由于企業(yè)內(nèi)部管理混亂，企業(yè)領(lǐng)導(dǎo)人利用自身的特權(quán)任意會(huì)計(jì)的利潤(rùn)，這樣，在領(lǐng)導(dǎo)的強(qiáng)令下，會(huì)計(jì)人員就會(huì)制作一些虛假的會(huì)計(jì)信息。要避免此類現(xiàn)象，就要嚴(yán)格規(guī)范對(duì)企業(yè)會(huì)計(jì)人員的管理，要求會(huì)計(jì)人員必須經(jīng)過(guò)崗前培訓(xùn)和業(yè)務(wù)培訓(xùn)，獲取會(huì)計(jì)資格證書(shū)，持證上崗，否則，不能從事會(huì)計(jì)職業(yè)。要根據(jù)會(huì)計(jì)人員的職位特點(diǎn)，采取多種方式進(jìn)行培訓(xùn)，為加深對(duì)知識(shí)的理解，避免會(huì)計(jì)信息的失誤，必須鼓勵(lì)會(huì)計(jì)人員之間的相互交流。為了扼制會(huì)計(jì)虛假信息產(chǎn)生的源頭，要求相關(guān)領(lǐng)導(dǎo)參與會(huì)計(jì)管理的培訓(xùn)，更進(jìn)一步了解會(huì)計(jì)人員的各項(xiàng)職能以及信息真實(shí)性的重要性等相關(guān)內(nèi)容。</p><p> 　　5.2 建立完善的企業(yè)會(huì)計(jì)信息監(jiān)督機(jī)制</p><p> 　　為進(jìn)一步促進(jìn)企業(yè)會(huì)計(jì)工作的系統(tǒng)化運(yùn)行，要求企業(yè)建立完善的企業(yè)會(huì)計(jì)信息監(jiān)督機(jī)制。這樣，企業(yè)不僅可以強(qiáng)化自我監(jiān)督，還可以規(guī)范對(duì)會(huì)計(jì)工作的管理。一旦發(fā)現(xiàn)會(huì)計(jì)人員有違規(guī)行為，就要嚴(yán)厲追究相關(guān)責(zé)任人的責(zé)任。企業(yè)建立會(huì)計(jì)信息監(jiān)督機(jī)制，可以有效地控制會(huì)計(jì)信息失真現(xiàn)象，究其原因，它有利于建立企業(yè)內(nèi)部管理的會(huì)計(jì)控制體系，便于審核企業(yè)會(huì)計(jì)業(yè)務(wù)的原始憑證，進(jìn)一步明確崗位責(zé)任制，同時(shí)，可以制定報(bào)銷制度，使監(jiān)管部門明確職責(zé)，認(rèn)真落實(shí)每位管理人員的具體責(zé)任。配套措施是制定相應(yīng)的處罰制度，加大執(zhí)法力度，嚴(yán)厲懲處那些會(huì)計(jì)信息失真現(xiàn)象。</p><p> 　　6 結(jié)語(yǔ)</p><p> 　　總而言之，隨著市場(chǎng)經(jīng)濟(jì)的快速發(fā)展，企業(yè)的會(huì)計(jì)人員迫于領(lǐng)導(dǎo)的壓力以及利益的刺激，進(jìn)行虛假做賬，導(dǎo)致企業(yè)的會(huì)計(jì)信息失真，從而削弱了會(huì)計(jì)信息應(yīng)有的價(jià)值。因此，依據(jù)企業(yè)會(huì)計(jì)信息失真的特點(diǎn)，結(jié)合會(huì)計(jì)信息失真的現(xiàn)象，認(rèn)真分析了會(huì)計(jì)信息失真的原因，并提出了一些行之有效的解決方法，以遏制財(cái)務(wù)問(wèn)題，使企業(yè)有效地避免巨大的經(jīng)濟(jì)損失，從而促進(jìn)企業(yè)健康、有序的發(fā)展。</p><p style="text-align: center;"><span 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