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财会工作的一个重要任务就是为决策提供依据,但在实际工作中会出现会计信息失真现象,从而影响到领导的决策工作,分析起来大概有两种情况,一是管理问题,如制度不健全,各部门配合工作不够,不能提供相关数据的准确性等等,另一方面是财会人员本身问题而造成的信息失真。在这里仅就第二种情况谈一点看法,进而讨论财会人员的素质建设问题。财会人员造成的信息失真。首先是因为会计人员职业判断不准确而引起的信息失真,可简称为“未知而犯”。在会计实务中,有些经济事项在会计准则中有若干可选择的方案,而有些事项在会计准则中并未涉及,这就要求会计人员作出职业判断,从原始凭证的取得、填制、审核、会计要素的确认、计量、记录、会计方法的选择,到会计报表的编制,会计信息的提供,无不包含了会计人员的职业判断。由于会计人员自身的知识、经验、阅历、水平不同,即使对同一经济事项,依据各人职业判断选择的会计方法、政策、作出的会计处理也可能不相同,所以,会计人员要提供真实可靠的会计信息,其职业判断必须是公正、真实而公允的,然而,由于受知识等因素的制约,其实际提供的信息
An important task in the accounting work is to provide the basis for decision-making, but in actual work there will be distortion of accounting information, thus affecting the leadership decision-making work, there are probably two cases analysis, first, management issues, such as the system is not perfect, The cooperation of various departments is not enough, can not provide the accuracy of the relevant data, etc., on the other hand is the accounting information caused by the problems of their own people. Here only to talk about the second case a bit of opinion, and then discuss the quality of accounting personnel building issues. Information distortion caused by accounting personnel. The first is because of accounting information caused by inaccurate occupational judgment may be referred to as “unknown and committed ”. In the accounting practice, some economic issues in the accounting standards have a number of options, and some things not covered in the accounting standards, which requires accounting staff to make professional judgments, from the original voucher to obtain, fill in, review, Accounting elements of the confirmation, measurement, records, the choice of accounting methods, to the preparation of accounting statements, the provision of accounting information, all inclusive of the accounting profession judgment. Due to the different knowledge, experience, experience and level of the accountants, the accounting treatment may not be the same even for the same economic matters and the accounting methods and policies selected according to each occupational judgment. Therefore, the accountants should provide true and reliable Accounting information, its professional judgment must be fair, true and fair, however, due to knowledge and other constraints, the actual information provided