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 Wysłany: Czw 18:56, 14 Kwi 2011 Temat postu: Improve the quality of accounting information in E |
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Improve the quality of accounting information in Economics
Improve the quality of accounting information in Economics Abstract The authors analyze the relative distortion of accounting information and dynamic, on the basis of the accounting system as perfect. Property various actors of conflict of interest, incentive and restraint mechanisms, and principal-agent relationship between asymmetry caused by distortion of accounting information, Finally, from the clarity of property rights, strengthen the construction of accounting standards, rationalize the interests of all parties and the strengthening of contractual relations aspects of measures to improve the quality of accounting information. Accounting information has some economic consequences, this is an indisputable fact. Accounting information is an important basis for decision-makers to make decisions is one, therefore, the basic qualitative characteristics of accounting information is the decision usefulness of accounting information quality is directly related to the policy makers in decision-making and its consequences, the authenticity and reliability of accounting information is to ensure that information users, the basic premise to make the right decisions and conditions. Accounting information distortion caused by the economic consequences are very serious, it will lead to bad investment decisions and the social and economic resources of the invalid configuration, so that more and more high transaction costs, resulting in trading halt, businesses can not raise the funds have bankruptcy, bank failures, high unemployment, shortage of materials, soaring prices, the whole community will be plunged into severe economic crisis. 1929-1933 economic crisis in the United States is the distortion of accounting information enterprise is difficult to raise enough funds a authenticity, how to prevent the maximum range of accounting information, has important practical significance. This paper attempts to discuss from an economic point of view causes distortion of accounting information, and to explore measures to improve the quality of accounting information. I, Accounting Information and relative and dynamic nature of the so-called authenticity of accounting information, accounting information is true and objectively reflect the various economic activities and accurately reveal the various economic activities include the economic content. to say that the life of the authenticity of the accounting information . there is no authenticity, the relevance of accounting information will be weakened, but also seriously harming society and the general public and damage the interests of the majority of stakeholders. the philosophy of Marxism tells us that truth is relative and development, and is not absolute and static. Therefore, we believe that the authenticity of accounting information with a relative and dynamic characteristics. The reason that the authenticity of accounting information is relative, mainly because of accounting information is reflected in an objective accounting of economic activity , from the philosophy that the awareness of the existence of those who reflect well received by the reflection of my conditions, but also with the use of tools and methods, and therefore, both accounting information and accounting staff that reflects the quality, ability, experience, Pinde and other relevant, but also with the accounting standards, systems, procedures and methods closely linked. From an accounting point of view of staff, different accountants have different ethical standards and technology, which determines the authenticity of his willingness to accounting information made and the greatest possible degree of commitment and guarantee different economic activities by processing based on objective the formation of the authenticity of the degree of accounting information will be different. from the use of accounting procedures and method, characterized by its own accounting constraints, accounting information can also affect the processing of accounting information consistent with the objective level of economic activity. First, the accounting of economic activity (in the accounting performance of the accounting entity's financial position and operating results) reflected by the accounting elements of recognition and measurement to achieve. accounting recognition and measurement of the methods used will definitely affect the authenticity of the degree of accounting information, such as income and expenses is to achieve recognition and measurement principles, the matching principle and accrual based, which makes the current period accounting profits reflect the actual net cash flows and current may be inconsistent, so the lack of real money guarantee profits, the accounting concept of income is often the nominal income plus non-is most appropriate depends entirely on the objective circumstances of the request and the parties to determine their reasonableness, and thus with a strong subjective,[link widoczny dla zalogowanych], it is difficult to say which way the result is true, the results of which method is untrue , and this to determine whether the various accelerated depreciation method and so on, different methods will inevitably produce different results, we can choose any one method, but we can not prove that the result is true.'s choice of accounting methods obscure the authenticity of accounting information boundaries, therefore accounting purposes, the true untrue does not matter, only that the objective is not objective. Third, the accounting process contains a number of uncertainties, many parameters need to be estimates and projections, such as fixed asset depreciation period, the expected residual , or other matters, this is expected to carry a large subjective component, whether the result is expected to coincide with the actual situation to a large extent will affect the authenticity of accounting information. Finally, the importance of accounting principles and cost-effectiveness in application of the principles to some extent will affect the accounting information consistent with the objective level of economic activity, thus affecting the authenticity of accounting information.
The reason why the authenticity of accounting information is dynamic, largely because the world is in constant motion, constantly changing economic activity, accounting information and reflects only a point in time to a period of economic activities, with the objective environment is then compatible. From a development perspective, are historical and past. Conditions at the time, based on the objective situation, this may indicate is true, but with the changes in the environment and people's awareness level, the gradual deepening of understanding of accounting, accounting procedures and methods are constantly improved, the economy activities will change the accounting reflect the requirements, the original is considered to be the correct approach might be considered incorrect, the original accounting information that is true may become false. On the contrary, some of the original that is incorrect or the practice may not be recognized and supported. Therefore, the authenticity of accounting information is based on certain conditions for the transfer is in constant development and change among, showing dynamic. Second, accounting information and its analysis of the so-called distortion of accounting information, accounting information is not truly reflect the objective economic activities related to the decision makers adversely affect the phenomenon. View from the generation process, we can be divided into accounting matters of accounting information distortion caused by distortion of accounting information and accounting distortions caused by distortion of accounting information. Transactions accounting information distortion caused by the accounting issues is not a true reflection of the objective economic activity, accounting matters themselves to be true, causing distortion of accounting information, practice commonly referred to as situation; accounting distortions caused by distortion of accounting information is a true reflection of accounting matters though the objective of economic activities, but because of accounting errors caused by the process of accounting information, the Of course, there exist two possible, that Subjective, depending on whether caused by the distortion of accounting information can be divided into intentional false accounting information and accounting information, unintentional inaccuracies. Accounting fraud is the intentional activities of the parties accounting for personal interests, advance well-arranged, deliberate fraud, fraud and other means; to reflect the economic activities distorted accounting information and accounting matters. False accounting information is no intention to follow accounting standards in the accounting staff to provide accounting information process, because subjective judgments mistakes, inexperience and limitations of the accounting system itself, resulting in the accounting information is not faithfully or accurately reflect the economic activities and accounting matters content. Determine the distortion of accounting information is false or not intentionally false, the standard should be whether the parties have deliberately distorted information about the motive. Concrete can be judged based on the following two criteria: (l) whether the parties have caused distortion of the subjective. (2) whether the parties may derive personal benefit. According to the accounting information and the relationship between accounting, accounting information distortion caused by the accounting system can be divided into accounting information and accounting operations cause distortion of accounting information. Accounting system accounting information distortion caused is due to the imperfections of its own accounting system, accounting, caused by limitations of the technology itself can not be a true reflection of the accounting information and accounting matters of objective economic activity, resulting in distortion of accounting information. It can be said that this is reason for distortion of accounting information system. In theory, this part of the accounting information distortion can be improved through institutional changes. Accounting practices of accounting information distortion caused is due to errors in accounting practices (which may be subjective and intentional, it could be objective and unintentional) caused by distortion of accounting information and accounting matters reflected in the case, the reasons include the quality of accounting personnel is not enough high, selection of inappropriate accounting treatment for transactions less accurate judgments. Distortion of accounting information for many reasons, from different perspectives to study. From an economic point of view, the main cause of distortion of accounting information are the following aspects: First, the imperfections of the accounting system itself. System economics, individual organizations have their own interests, each individual will seek to maximize their own interests. However, the individual can not indefinitely expand its own interests, because the premise is to maximize individual interests in the organization does not affect the individual behavior of other individuals seeking their own best interests. Therefore, the individual in the pursuit of maximizing their own interests at the same time, the organization must be the interests of other individuals in the least. Because different individuals that seek to maximize their own interests result in optimal behavior of individuals is the set of solution rules, a system the set of rules. Can be seen, the system is the essence of the contract, one on organizational behavior and its consequences within the individual contract, and the formation of the system is the result of raising more than Weber. Accounting system, broadly speaking, refers to the definition, recognition and protection of property rights and development, and guide the accounting activities of the various laws, rules, criteria, and follow the North's system of definitions, the accounting system should also include conventional practice , ethics and so on. As a system, the accounting system is no exception of course, is a multiple, many the result of social Bo Yang. The ideal accounting system to be able to fully take into account the interests of all parties, a game both sides have voluntarily implemented a binding social contract. Anyone who wishes to get through the violation of any good system, it certainly will be a greater punishment other ways, which is worth the candle, the system has become widely accepted social rules. The development of China's accounting system in terms of space or from the lack of a full time course of the game. And as our social and economic environment changes, the new economy, new economic activities emerging, urgent update the old accounting standards, new accounting standards has not been established, the accounting norms inevitably have flaws and imperfections. Second, property rights of enterprises in the various actors in the conflict of interest. Economics assumes that people are rational, rational individuals pursuing their own interests (or utility) maximization. Institutional Economics after further consideration of transaction costs, bounded rationality assumes that individuals only, each individual is dependent on his regime allowed by the limited scope to maximize their effectiveness. Because of different individual interests, the organization will have different stakeholders.
In general, the enterprise property rights in the government, creditors, owners, operators and other individuals associated with companies and other major subjects. Zheng [1] [2] [3] Next
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