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Research On Accounting Archives Information Distortion And Countermeasures

Posted on:2013-01-24Degree:MasterType:Thesis
Country:ChinaCandidate:Y L XuFull Text:PDF
GTID:2248330374483627Subject:Archival science
Abstract/Summary:PDF Full Text Request
Accounting information systems, summarized, organized, centralized view of the accounting entity genuine economic business and financial position, operating results, and other information. True, accurate and complete accounting information is the basis for ensuring social harmony and economic development, specification management, ensure the basic protection of the legitimate interests of investors, creditors.Accounting file information to provide data for national economic management, verify that cadres are clean, expose, combat crime and oppose unhealthy trends in the economic field, for enterprise operators, investors, creditors and other users of accounting information based on, is also a history of reliable economic and financial research on historical materials.This simple review has accounting and archives information of history development process and accounting archives of content and role, with real of accounting archives information distortion case, describes has accounting archives information distortion of status, analysis has produced accounting archives information distortion phenomenon of causes, and made prevention countermeasures, to caused national, and enterprises on accounting archives management work of attention, recognize accounting archives distortion of against, ensure accounting archives of quality, guarantee information using who of legitimate rights and interests of. Accounting file information through accounting distortion phenomenon emerged in the area, but the real factors influencing quality of accounting file information is not only in the field of accounting. On the current situation, distortion of accounting archives are caused by many reasons, must adopt a variety of measures, comprehensive management of multi-angled, multifaceted and comprehensive, the symptoms can be attained.Distortion of accounting file information from ancient times to the present, from China to all over the world, always existent, just fake instruments, manifestations and impact of hazards are different. Archives of distortion of accounting information is already seriously affected China’s rapid economic development and the social and economic order, becoming amulet of corruption, bribery and other economic crimes, has provided growth for social unhealthy soil.Archives information distortion in accounting is a common condition, is a natural phenomenon, not alone by accounting staff improve and discipline to make this disappear of itself, we do not expect that have greatly changed in a short time, only hope that through our unremitting efforts, sound development and declining socio-economic order.
Keywords/Search Tags:accounting archivess, forge, harm, countermeasure
PDF Full Text Request
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