如何防范会计信息失真

How to prevent accounting information from cheating Accounting is the enterprise economic management activities, an information system is also dealing with economic information。The development of the market economy, the more important accounting work.。Accounting industry as a key area of the market economy activities, its service quality directly affects the operators, investors and social public interests, affects the entire social economic order。It is no exaggeration to say, the accounting work is an important cornerstone of the social and economic building.

In recent years, accounting information cheating phenomenon occur frequently, such as the abandonment of the domestic and international the collapse of enron, world communicationswithout exception of the accounting profession in an unprecedented credit crisis。The reliability of accounting information problems by the whole society's common concern.

Keywords: Accounting information cheating Accounting supervisionLaws Personnel quality training Accounting informatization

1, Tostrengthen accounting supervision

Accounting supervision is refers to the accounting and management for continuous, systematic and comprehensive monitoring and regular check, facilitate timely discover and correct the accounting work of the deviation and error,Possible exist fraud, ensure that the accounting and accounting management of healthy, orderly and efficient operation.To strengthen accounting supervision, not only can maintain discipline of finance and the social economic order、To improve the accounting basis work, establish a standardized accounting work order, also plays an important role. A, strengthen accounting supervision must be based on financial economic laws and regulations

B,establishing and perfecting the enterprise internal accounting supervision mechanism, strengthen accounting supervision

C, Clear accounting responsibility main body, strengthen the unit chief responsibility in the accounting supervision

D,Strengthen the supervision and management of accounting personnel, improve the overall quality of the contingent of accounting, is the fundamental requirement of strengthening accounting supervision.

E,Strengthen the external supervision is the role of social audit supervision and government supervision, constructs the complete accounting supervision system

2, To accelerate accounting policyconstruction

To strengthen the construction of accounting legal system, improve the system of accounting laws and regulations, the accounting law of socialist market economy system and responsibility system of accounting information, improve the legal consciousness, to provide effective accounting supervision legal protection.

A,Perfecting the "accounting law", "company law", "audit law", the”CPA law”and other laws, improve the legal environment, make the legal construction and the reality