Accounting Social Survey Report

I. Discussion on Accounting Information Distortion Punishment At present, the relevant departments have begun to deal with the problem of accounting information distortion. The methods for handling include: the enterprises with distortion of accounting information, ordering them to adjust the accounts according to regulations, and paying the dues. Taxation, rectification within a time limit, establishment and improvement of internal financial management measures, administrative penalties for enterprises that seriously violate the "Accounting Law", investigate the responsibility of the main responsible personnel, cancel the accounting qualifications of accounting personnel who should bear the main responsibility, etc.; The accounting information of the enterprise is distorted and the general manager, the factory manager, and the chief of the finance department directly responsible for administrative records, administrative warnings, and inspections by the party; the persons involved in the crimes are transferred to the judicial organs for handling. These practices are necessary and appropriate for various penalties and punishments for enterprises, accountants, and corporate managers who have experienced distortions in accounting information and violated the law. However, if the new accounting information distortion behavior is stopped only in a post-event manner, the intensity is not enough. Accounting information is an important part of corporate culture. This kind of corporate culture is not created and formed by individual or individual enterprise management organizations. The use of false accounting information to whitewash business objectives and business results is essentially the corruption of corporate culture. For those economic organizations that have produced corporate culture corruption, the adjustment of time-limited rectification and internal financial management measures only affects their skin and it is difficult to hurt their bones, and the corruption culture has caused harm to the society. It only punishes individuals and punishes individual guilty. If an illegal economic organization is not enough to eliminate the impact, it should also impose economic sanctions on the enterprise to compensate for the social cost caused by the distortion of accounting information. In addition, a company can generate a large amount of accounting false information is the performance of the accounting entity is not in place. The main body of the enterprise intends to intervene in the accounting subject. In some enterprise organizations in China, it is a common situation. The more the false information is produced, the more serious the absence and offside. Penalties for those who have been harmed by the vacancies and offsides do not play a role in ensuring the correct accounting entity. As long as the absence of the substance still exists, the new protagonist will re-appear and the old drama will be repeated. Therefore, the problem of manufacturing accounting false information cannot be regarded as only the problem of accounting adjustment. In enterprises with strict accounting subject concepts, accounting adjustment is only a technical issue. Putting the accounting business of the enterprise under the organized collective supervision of the inter-plant accounting is a social supervision method that can divest the main body of the enterprise from the infringement of the accounting subject and ensure the close communication between the accounting entity and the business operation.

Second, regarding the accounting body in place

The author believes that the countermeasures to prevent and resolve the distortion of accounting information are mainly concentrated on two management strategies. First, we must actively create a good corporate environment and social environment, and ensure the accounting subjects are in place. Second, we must strengthen the quality training of accounting actors. Improve the functional level, improve the quality of accounting services, and effectively prevent the offside of corporate entities.

The inadequacy of the accounting body is, in the final analysis, caused by the imperfect financial management system, which is the result of the offside behavior of the enterprise. From the perspective of abstract relationships, the functions of accounting entities and corporate entities are consistent, all in order to complete the enterprise's reproduction movement and achieve the goal of maximizing corporate profits. The main concern of the enterprise is the ability of the company's economic activities, the ability to create profits, and the financial results are one of the basic contents of the company's vitality, and the expression of financial results must be completed through accounting activities. Therefore, in the understanding of the basic concepts of accounting, the understanding of accounting subjects and corporate entities is completely consistent, which makes the behavior of accounting entities to be consistent with the will of the enterprise subject to a great extent. However, the difference between the two in economic management relations often leads to contradictions in management work, especially the contradictions caused by different management rules, which makes it difficult for accounting subjects to be in place. The accounting entity must complete the accounting work in strict accordance with the national accounting regulations and the general economic law of the production and business activities of the enterprise, which is embodied in the two aspects of accounting confirmation and measurement; the main body of the enterprise is in accordance with the modern enterprise management system. Item rules. The management rules followed by the accounting entity are mandatory, legal and specific, and the management rules followed by the enterprise subject are institutionalized, flexible and consultative. Taking accounting rules as an example, the same accounting rules, the two subjects are understood from different angles: accounting principles and rules are regulations and orders for accounting subjects, accounting subjects are concerned with how accounting objects are scientific It is timely and accurately reflected on the books; the main concern of the enterprise is how to balance the credit and debt relations of the enterprise, how to protect the economic status of the enterprise, and how to deal with the economic interests of the enterprise and the state and individuals. The accounting subject pays attention to the scientificization of the accounting method. It establishes a set of independent accounting procedures based on the account structure, accounting method and summary method. The main body of the enterprise is the modernization of the enterprise management method, and the profit maximization is Its ultimate management goal.

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In order to ensure the positioning of accounting entities in the activities of enterprise management, the primary task is to implement the renewal and transformation of the management system. The status of the accounting supervisor of the enterprise should not be restricted by the main body of the enterprise. The accounting personnel appointment system, the financial controller system and the CPA system Etc., are all viable methods. The "Accounting Law" emphasizes that the relationship between business executives and accountants in practice is the relationship between law enforcement, law enforcement and business law enforcement, and law-abiding, and provides legal protection for ensuring the independent legal status of accounting entities. Secondly, practitioners who act as accounting entities must establish reasonable standards for subject positioning. Including psychological positioning standards, quality positioning standards, environmental positioning standards and professional positioning standards. Psychological positioning refers to the ideological stability and superiority of the accounting subject in place, that is, the balance of mentality of accounting subject positioning. High-efficiency, high-quality accounting subject practice activities mean high-speed exchange and integration of knowledge, culture and skills. The basic conditions under which the subject is in place and can maximize its talents and roles. Individuals who are employed in accounting entities cannot be just machines that will settle accounts, but “accountants” who will grasp the circulation of corporate economic information. Quality is a comprehensive reflection of a person's educational level, work skills, and ethical standards. The basic education and re-education that each person accepts will inevitably show differences in personal qualities. With the more complicated and diversified economic activities of enterprises, the quality positioning of the practitioners of accounting subjects should be given clear concepts and connotation conditions. The quality of the employees should be reflected in the accounting subjects, which is the structure of different accounting knowledge. The quality requirements of different levels and the implementation of regular assessment of the qualifications or qualifications of accounting entities are the means to ensure quality positioning. When the positions of the practitioners of the accounting entity are relatively fixed, they will always be in a specific environment, which inevitably has an environmental constraint problem of the accounting subject, and the environment and the accounting subject's self-positioning have direct attachment. Relationship, the accounting entity must fully understand the accounting environment in which it is located and its differences with the corporate environment. The masters of accounting and the masters of enterprise management are all created by their respective employment environments. The position is interchanged, I am afraid that no one is competent for its responsibility. Therefore, emphasizing the environmental orientation of the accounting entity is a sufficient condition for ensuring that the accounting entity is in place. Occupational orientation refers to the identification and positioning of the professional nature of the accounting practitioners. Some people have made special research on the types of occupational orientation, and believe that occupational orientation includes technical positioning, management positioning, creative positioning, free independent positioning and The five basic types of safe positioning, these classifications are not the quality of occupations, but the division of professional standards. Accounting professions should be a kind of technical-oriented, management-oriented and safety-oriented occupations. . As a technical subject, practitioners have a strong willingness to work in accounting skills and technology, pin their hopes on continuing to study their own accounting professions; as a management subject, they have good accounting analysis skills, accounting monitoring capabilities and emotional control. Management qualities such as ability have a long-term stability and security mentality for the accounting profession. In short, to ensure the positioning of the accounting entity, we must first confirm the basic criteria for the accounting entity positioning, which is the standard for selecting the accounting entity practitioners.

Third, on the establishment of a standard system for the rationalization of accounting behavior

What is the basic attribute of accounting information? This is the basic question involved in studying accounting behavior. If the information comes from a natural expression of the objective thing to itself, this expression is a real expression for the objective thing, such as the natural expression of the weather condition information, the natural expression of the material movement status information, is the true performance of the objective thing. . Accounting information is not completely the actual expression of accounting objects. Take the income and assets of enterprises as examples. They are the objects on which the economic activities of enterprises depend, and the accounting objects to be reflected in accounting behavior. However, the determination of income and the measurement of assets It needs to be expressed through the mental work of the accountant, which sets a process of human behavior between the accounting object and the accounting information. There is a huge difference in the behavior of human beings in the accounting information can be completed on the real expression of accounting objects. Different people, under different conditions, in different environments, the information expression of the accounting object status is Difference. Therefore, there is a debate about the authenticity of accounting information on the value of the accounting object and the service. This kind of argument gives us an opportunity to understand the nature of accounting work. As an accounting entity, at least the expression and service of accounting objects should be completed with real behavior. In fact, although the various logistics that exist in the enterprise are real entities, its value must be concretely manifested through human brain labor. The value of the accounting object should be real. The description of the value can only be expressed through accounting information, and it can be conveyed to the accounting service object through the accounting information, which makes people's economic activities real. The understanding of the face is completely controlled by human behavior. Before failing to reveal the distortion of accounting information, people can only recognize the accounting information they have obtained as the value of the economic appearance, and once the distortion of accounting information is exposed, People will lose the opportunity to gain an understanding of the value of their economic activities, resulting in loss of decision-making.
How can accounting information be protected from intentional distortion of accounting behavior, which requires that the channels for generating and providing accounting information must strictly follow certain rules of conduct, namely accounting rules. We cannot guarantee the absolute authenticity of accounting information, but if accounting information is generated and provided by actions that do not follow accounting rules, it will be severely distorted. This is at least a basic criterion for judging the falseness of accounting information, and it is also the basic basis for making judgments on distorted accounting information. Here, we have discussed the distorted accounting information and the distortion of accounting information as two different objects. In fact, there may be a fact that accounting information must be generated by the labor of the human brain, and even distorted by the defects of expression ability. If the accounting behavior is normative, even if the information is distorted, it can only be in the accounting rules. The reason is that the imperfection of accounting rules has allowed the existence of low ability. When judging the nature of accounting information distortion, it must be distinguished whether the accounting information is wrong due to the imperfect accounting rules or the accounting caused by the irregular behavior of people. Information is distorted. Under the established accounting rules, the scientific identification method lies in the research and establishment of the standardization of accounting behavior. The rationalization of accounting behavior is in line with the implementation of accounting rules, the scientific level of accounting management, the full play of accounting functions, the accounting information from distortion of unfair behavior, and the basic guarantee of improving the authenticity of accounting information.

To establish a standard system for the rationalization of accounting behavior, we must first study from the three aspects of the modernization of accounting behavior, the modernization of accounting behavior methods and the modernization of accounting behavior, and find the theoretical starting point of accounting behavior science, and take the theoretical research as the background. The legalization and organization plan of accounting behavior is proposed, and finally the specific determination is made to determine and define the accounting behavior objectives. The basic principle of the accounting behavior rationalization standard system is: accounting behavior must be based on the accounting object, which can meet the needs of accounting information service objects, and ensure the two-way standard behavior of the accounting entity's own legitimate rights and interests. It must satisfy the forecast and decision. , budget, control, accounting, analysis and evaluation of the comprehensive standard behavior of various accounting functions; must be economic standard behaviors to serve economic efficiency; must be able to act in accordance with the law, strictly implement the national economic system, and strictly implement the national economic policy, Pay attention to the legal standard behavior of accounting standards; it must be based on the provision of real accounting information, and strictly grasp the usefulness standard behavior of accounting information quality. We should establish a scientific, rational and modern accounting behavior management standard as soon as possible under the guidance of the new "Accounting Law", create a perfect behavior space, manage accounting behavior with reasonable accounting behavior standards, improve the quality of accounting information, and make management In the implementation process of accounting behavior, the problem of accounting information distortion can be identified and exposed, the economic losses caused by accounting errors and illegal activities can be minimized, and pure accounting behaviors can be made for the construction and development of the socialist market economy. contribution.