 Wysłany: Sob 9:29, 16 Kwi 2011 Temat postu: Public the reasons for false accounting informatio |
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| Public the reasons for false accounting information and Countermeasures
Chinese papers League finishing. Government organizations long-standing problem of false accounting information exists, which, some people have from the benefits, weaken oversight mechanisms, social climate is not correct and so did some analysis, I believe that the reason why the public a false accounting information as illnesses, compared to non- Government organizations that are more deep-seated reasons, therefore, must explore solutions to the root causes of the problem. One of false accounting information of public reason (a) the accounting of the first dislocation serve as a provider of enterprise accounting financial position and operating information of a special management activities, there are many clients, but their closeness with the accounting entity, its first target should be the owner or investor owned units. The assets of the accounting unit of the operation of the public should provide real information, and in ensuring the preservation of assets based on the maintenance of the owner should be entitled to benefits. However, unit owners and the public generally in the business activities of investors, the assets of the operation by the operator (for enterprises) or the direct manager (in terms of administrative units) of activities to achieve. In the current political reform has lagged behind China's economic reform has yet to be deepened, and effective monitoring mechanism has not yet formed under the conditions of the first service to establish the accounting object is not an easy thing. This is because the owner (or investor, the same below) and the operator (or the direct manager, the same below) in which status is different, in a volatile market environment to achieve maximum benefits in the choice of goal orientation, there is often difference. In general, business owners pay more attention to sustainable development, and hope to get more through sound long-term interests of the business; and the operators for the implementation of the tenure system, in the hope that with my short-term risk and strive to get as much as practical interest. When this inconsistency in the interests of the ultimate goal can not be reconciled, the operator of the owner of the Many facts show that there are many of them who owned units as the implementation of the malicious operations. In this case, the accounting activities completely manipulated by the operator, some operators in large part a unilateral advance the interests and grab a tool for self-interest. So, how can we provide real accounting information? (B) human resources management system of accounting deficiencies a long time, units of public accountants are identified by the employer himself. Although the budget management units as determined by financial officers to review by the competent authorities agree,Christian Louboutin Greece, but the material interests of accountants is always tied together with the main unit, which is non-budget management unit with no essential difference. China's current financial personnel management system there is a biggest shortcoming is that it allows operators or directly with financial personnel manager has a On the one hand, operators or managers to the implementation of direct secret operations, financially and even have full absolute control over their choice of financial personnel, especially financial officer, there are bound to the , accountants due to their own interest is in the main unit, and directly controlled by the operator or directly to managers, so they had to take orders from those who guide and support. Effect of the two factors, a number of public units are in fact alienated pure accounting In general, the units, especially accountants financial officer, the authorities closed the operation and management of the significant legal expenses for compliance, whether self-discipline, more than most people say. However, from a large number of economic cases exposed point of view, more informed financial staff is not disclosed, but rather the head unit out of the economic problems, leading to the unit's chief financial officer and even the general accounting staff was also suspected of trial. Many facts show that, with the continuous progress of the reform, the traditional accounting management system flaws, has made it increasingly difficult to carry out its oversight of accounting functions, accounting transaction processing increasingly difficult to abide by the principles of objective and fair. (C) lower degree of transparency of accounting information accounting is a highly professional business activities, it can not directly accept social supervision. Over the years, the accounts of public units is not open, non-transparent situation is very prominent. Departments and units, almost all of the accounting information in a semi-closed (on top) and closed (for employees and the public) state. The formation of such a situation, in addition to professional accounting activities has its own characteristics, the main external reasons: ① who can understand the limited accounting information, the entire community to care about the low level of accounting activities; ② decades of practice a sophomore public, credibility; ③ Notwithstanding the current financial system, the accounts open, democratic management of the relevant provisions, but in practice, whether the act according the implementation of public units, not as stressed by the daily supervision of the content, in fact, very few units adhere to the do it. Particular unit of accounting activities of the public service is not for the general employees unit, but mainly to meet the government departments and units, Public accounting of activities on the right, the right of public officials, in the absence of supervision by the masses in the vacuum, the objective for some personal gains, superiors and subordinates on accounting information and provide the possibility of fraud. (D) the accounting information resources can not be shared traditional accounting activities from the records of business transactions, measuring, sorting, and aggregated to the preparation of accounting reports, as well as economic activities analysis, are done by hand operation. Although now in extensive use of computer information age, but in our country due to many subjective and objective factors, the degree of computerized accounting community is not high, a large number of transactions being processed still using manual, departments, units of accounting activities fragmented, decentralized operation, making the original external financial accounting activities and results into the various departments and units of privacy. Accounting entity (except with special requirements outside the unit) can not be normal between the exchange of accounting information, accounting information provided to outside is more consideration to their own development needs. The main unit is entirely possible for their own special interests, the incorporation of a large number of accounting information in the human factor, resulting in serious distortion of accounting information. |
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