The meaning of accounting information distortion

Question 1: The meaning of accounting information distortion means that the formation and provision of accounting information violates the objective principle of authenticity and cannot correctly reflect the true financial situation and operating results of accounting entities.

Accounting information distortion can be divided into unintentional distortion and intentional distortion.

(a) unintentional distortion

1, meaning unintentional distortion

Unintentional distortion is an unintentional error in accounting, and accountants may make various mistakes in accounting for various reasons. Unintentional distortion refers to the fact that the controller of basic accounting information does not fully understand policies and regulations due to internal factors such as professional ethics and professional quality, as well as external factors such as industrial accounting system regulations, and the reported accounting information does not match the actual information due to improper application of relevant regulations or accounting treatment errors. Therefore, unintentional distortion is also called accounting error.

The biggest feature of this distortion is unintentional, which is strictly different from malicious distortion that deliberately misinterprets relevant regulations to achieve a certain purpose. However, the consequences of these two distortions are very bad.

2. Unintentionally distorted content

1) Error in calculation and copying of original records and accounting data;

2) negligence and misunderstanding of facts;

3) Misuse of accounting policies.

Traditional accounting technical errors lead to accounting information distortion, which is mainly caused by purely technical reasons, such as repeated records, omissions, cross-accounting, clerical errors, wrong lending direction and other errors in the accounting process. Some mistakes are related to the proficiency of accountants. If their professional level and proficiency are low, there will be more mistakes. Some mistakes are not directly related to their proficiency. From a physiological point of view, accountants will inevitably make a certain proportion and a certain number of mistakes due to fatigue or carelessness when facing a large number of businesses.

3, the characteristics of unintentional distortion

1) unintentional distortion is not intentional, and from the objective consequences, the handling personnel did not benefit from it. For example, because the accountant is not familiar with the business, the workshop manager's travel expenses that should have been included in the manufacturing expenses are included in the management expenses; Due to negligence, the cashier mistakenly recorded the cash income of 8,000 yuan as 800 yuan, but there was no corruption error; Due to the heavy task of closing accounts at the end of the month, material accountants only keep the general ledger and not the subsidiary ledger.

2) Unintentional distortion may have an impact on the financial status and operating results of the enterprise, or it may not affect the legitimacy, fairness and authenticity of accounting information, but it is inappropriate in business processing and methods. For example, accountants mistakenly record accounting subjects or amounts, and cashiers merge their businesses for several days instead of registering cash books every day for convenience, which will have an impact on the quality of accounting information.

3) Unintentional distortion is often just individual behavior, not gang behavior.

4) Unintentional distortion is often easy to find and correct, and generally does not have concealment. If the enterprise's internal control system is sound, it is easy to check errors, and find and correct errors in audit, trial balance and internal audit.

(2) Deliberate distortion

1, the meaning of deliberate distortion

Intentional distortion refers to deliberate, purposeful, premeditated and targeted financial fraud and fraud, also known as accounting fraud. For the sake of the local interests of the accounting entity or related entities, the personnel who master the basic accounting information deliberately tamper with, forge or fabricate relevant accounting vouchers, falsely report, omit or conceal relevant accounting data, regardless of the interests of accounting information users and the requirements for the authenticity of accounting information, resulting in the phenomenon that the reported information is inconsistent with the actual information of the accounting entity itself. Fraud emphasizes intentional behavior with false reflection. It has the same or similar form as unintentional distortion, but it is essentially different. Fraud is too dark to be made public. It needs to be accompanied by some form of disguise and cover-up. It is generally difficult for people to find out by forging facts or hiding the truth.

Here, the most typical feature is that the intentional behavior of relevant personnel (directly related accountants and other people with actual control ability) is the most direct factor leading to the distortion of accounting information. As a result, the accounts are inconsistent, and the accounts are inconsistent. Among them, the discrepancy between accounts and facts is the most hidden and harmful one. Most of the malicious distortions are due to the fact that the relevant managers can't find out the facts and the accounts.

2. Deliberately distorted content

1) Forge or fabricate records or vouchers;

1) embezzle assets;

3) Concealing or deleting transactions or events;

4) Record false communication ... >>

Question 2: The difference between accounting information distortion and accounting information distortion and accounting information distortion: Accounting information distortion is a broader concept than accounting information distortion. Incorrect accounting information includes information distortion and false information input. The latter has many forms: 1) The economic activities recorded in the original vouchers are inconsistent with the reality, for example, it is clearly eating and drinking, but the invoice records the purchase of office equipment; 2) The economic activities recorded in the original vouchers are consistent with the reality, but the quantity or amount is seriously inconsistent. For example, the actual unit price of a certain material is 80 yuan, but the invoice record is 100 yuan; 3) The economic activities recorded in the original vouchers do not exist at all, such as falsely issuing the picking vouchers to increase the cost; 4) It doesn't reflect the actual economic activities that have happened at all, such as not recording cash sales income.

Question 3: Differences and connections between accounting fraud and accounting information distortion. There are two definitions of accounting fraud, namely, the illegal act that the accounting subject intentionally forms false accounting information or intentionally discloses false accounting information in accounting activities. It occurs not only in listed companies, but also in unlisted companies, unincorporated enterprises, non-enterprise administrative organs, institutions and social organizations. Analysis (deliberately formed, out of thin air) fraud refers to the act of deliberately expressing untrue things as true, fabricating, altering and concealing facts without asking. Inaction, especially silence, is not fraud, but silence in law, contract, trading habits or obligation to tell the truth according to the principle of good faith can constitute fraud. Accounting fraud refers to the behavior that the perpetrator intentionally violates the principle of authenticity in a planned, targeted and purposeful way, and violates national laws, regulations, policies, systems and rules, resulting in the distortion of accounting information in order to obtain illegitimate interests. Analysis (deliberately violating and changing the truth in a planned, targeted and purposeful way) Fraud refers to the behavior of people inside and outside the organization who use illegal and illegal means such as deception to damage or seek economic interests of the organization, and may also bring illegitimate interests to individuals. Fraud is a deliberate deception by illegal means after pre-planning, careful planning and man-made bad goals.

Question 4: Unintentional distortion of accounting information is an unintentional mistake in accounting, and accountants may make various mistakes in accounting for various reasons. Unintentional distortion refers to the fact that the controller of basic accounting information does not fully understand policies and regulations due to internal factors such as professional ethics and professional quality, as well as external factors such as industrial accounting system regulations, and the reported accounting information does not match the actual information due to improper application of relevant regulations or accounting treatment errors. Therefore, unintentional distortion is also called accounting error. The biggest feature of this distortion is unintentional, which is strictly different from malicious distortion that deliberately misinterprets relevant regulations to achieve a certain purpose. However, the consequences of these two distortions are very bad. 1) Error in calculation and copying of original records and accounting data; 2) negligence and misunderstanding of facts; 3) Misuse of accounting policies. Traditional accounting technical errors lead to accounting information distortion, which is mainly caused by purely technical reasons, such as repeated records, omissions, cross-accounting, clerical errors, wrong lending direction and other errors in the accounting process. Some mistakes are related to the proficiency of accountants. If their professional level and proficiency are low, there will be more mistakes. Some mistakes are not directly related to their proficiency. From a physiological point of view, accountants will inevitably make a certain proportion and a certain number of mistakes due to fatigue or carelessness when facing a large number of businesses. 1) unintentional distortion is not intentional, and from the objective consequences, the handling personnel did not benefit from it. For example, because the accountant is not familiar with the business, the workshop manager's travel expenses that should have been included in the manufacturing expenses are included in the management expenses; Due to negligence, the cashier mistakenly recorded the cash income of 8,000 yuan as 800 yuan, but there was no corruption error; Due to the heavy task of closing accounts at the end of the month, material accountants only keep the general ledger and not the subsidiary ledger. 2) Unintentional distortion may have an impact on the financial status and operating results of the enterprise, or it may not affect the legitimacy, fairness and authenticity of accounting information, but it is inappropriate in business processing and methods. For example, accountants mistakenly record accounting subjects or amounts, and cashiers merge their businesses for several days instead of registering cash books every day for convenience, which will have an impact on the quality of accounting information. 3) Unintentional distortion is often just individual behavior, not gang behavior. 4) Unintentional distortion is often easy to find and correct, and generally does not have concealment. If the enterprise's internal control system is sound, it is easy to check errors, and find and correct errors in audit, trial balance and internal audit.

Question 5: Types of accounting information distortion Accounting information distortion refers to the fact that the formation and provision of accounting information violates the objective principle of authenticity and cannot correctly reflect the true financial situation and operating results of accounting subjects. Accounting information distortion can be divided into unintentional distortion and intentional distortion.

Question 6: What are the causes of accounting information distortion? What are the causes of accounting information distortion?

1, the legal system is not perfect, the law enforcement is lax, the concept of the legal system is diluted, and the laws are not complied with.

The new "Accounting Law" regulates the behavior of accounting personnel in detail, and provides corresponding quantitative penalties for violations. However, for a long time in the past, the legal system in the economic field was not perfect enough, which led to the weak legal concept of accountants, which was manifested in the lack of rigor in dealing with every economic business in their work; In addition, under the current situation in our country, many functional management departments fail to abide by the law, do not investigate violations of the law, enforce the law lax, and even have power and money transactions, thus making the phenomenon of accounting information distortion more common.

2. The quality of accountants is poor.

Some accountants are not familiar with national policies and regulations, and even fail to meet the requirements of professional knowledge. Poor professional quality, lack of professional ethics, or unconsciously violating national policies and regulations in daily accounting work; Or unable to conduct normal accounting treatment and accounting for economic business; Or in the process of accounting treatment, so-so, lack of due responsibility; Or just follow the boss's will and lose principle. Both professional quality and professional ethics are far from the requirements of standardization and legalization of accounting work.

3. The illegal intervention of enterprise management department and enterprise leaders causes the distortion of accounting information in subjective consciousness.

For self-interest, the enterprise management department instructs and instructs accountants to fabricate false accounting information in order to control, occupy or defraud the assets of the state, enterprises and investors, which leads to corruption and group crime, and thus leads to a large number of fraud cases. Although accounting has an unshirkable responsibility for making false accounts, the main responsibility of most false accounts lies not in accounting, but in the person who has the control over accounting, that is, the main person in charge and the legal representative of the unit. In any case, accounting is ordered, controlled and subordinate by the unit leaders. What the leader asks, the accountant dare not do that. If you dare to disobey orders, the accountant will only be fired. Although accounting can also use accounting law as a weapon, so that the leader's illegal instructions are subject to * * * for a period of time, this situation will never last long. The leader is a vegetarian. Will he tolerate an accountant who dares to oppose him for a long time?

4, * * * cadres' performance appraisal is lax.

Most of the performance appraisal is based on the payment of national fiscal revenue. Many cadres give enterprises profit and tax targets out of personal interests. If it is difficult for enterprises to complete, it will imply or even encourage enterprises to falsify accounting statements, and the result is that the interests of the state and enterprises are damaged and individuals benefit. This is the so-called "official figures, figures out of the official" problem.

5. Law enforcement and supervision are insufficient.

The internal control system of most enterprises exists in name only, and the staffing of accounting personnel not only fails to meet the requirements, but also the division of posts is unclear, the restraint of posts is weakened, the examination and approval and reporting system of important economic business is not fulfilled, and the phenomenon of rewriting accounting records according to the will of operators exists in large numbers, thus making the internal out of control. Internal audit is controlled by unit leaders, so it is difficult to play its role. As the main body of social supervision, accounting firms failed to independently assume the responsibility of "objectivity, independence and impartiality". A few firms are driven by their own interests, with incorrect practice attitudes and weak risk awareness. In the audit process, they engage in human feelings, engage in private transactions, go through the motions, and even cheat for customers in violation of professional ethics and issue false reports, which contributes to the distortion of accounting information.

Question 7: Causes of accounting information distortion 1. The legal system is not perfect, the law enforcement is not strict, the concept of legal system is weakened, and the law does not conform to the new Accounting Law, which regulates the behavior of accounting personnel in detail and provides corresponding quantitative punishment for violations. However, for a long time in the past, the legal system in the economic field was not perfect enough, which led to the weak legal concept of accountants, which was manifested in the lack of rigor in dealing with every economic business in their work; In addition, under the current situation in our country, many functional management departments fail to abide by the law, do not investigate violations of the law, enforce the law lax, and even have power and money transactions, thus making the phenomenon of accounting information distortion more common. 2. Poor quality of accounting personnel Some accounting personnel are unfamiliar with national policies and regulations, and even fail to meet the requirements for professional knowledge. Poor professional quality, lack of professional ethics, or unconsciously violating national policies and regulations in daily accounting work; Or unable to conduct normal accounting treatment and accounting for economic business; Or in the process of accounting treatment, so-so, lack of due responsibility; Or just follow the boss's will and lose principle. Both professional quality and professional ethics are far from the requirements of standardization and legalization of accounting work. 3. The illegal intervention of enterprise management department and enterprise leaders leads to subjective distortion of accounting information. For self-interest, the enterprise management department instructs and instructs accountants to fabricate false accounting information in order to control, occupy or defraud the assets of the state, enterprises and investors, leading to corruption and group crimes, thus leading to a large number of fraud cases. Although accounting has an unshirkable responsibility for making false accounts, the main responsibility of most false accounts lies not in accounting, but in the person who has the control over accounting, that is, the main person in charge and the legal representative of the unit. In any case, accounting is ordered, controlled and subordinate by the unit leaders. What the leader asks, the accountant dare not do that. If you dare to disobey orders, the accountant will only be fired. Although accounting can also use accounting law as a weapon, so that the leader's illegal instructions are subject to * * * for a period of time, this situation will never last long. The leader is a vegetarian. Will he tolerate an accountant who dares to oppose him for a long time? 4.* * * The performance appraisal of cadres is not strict. Most of the performance appraisal is based on the national fiscal revenue. Many cadres give enterprises profit and tax targets out of personal interests. If the enterprise has difficulty in completing it, it implies or even encourages the enterprise to falsify the accounting statements, resulting in the loss of the interests of the state, enterprises and individuals. This is the so-called "official figures, figures out of the official" problem. 5. Insufficient law enforcement and supervision. The internal control system of most enterprises exists in name only. The staffing of accounting personnel not only fails to meet the requirements, but also the division of posts is unclear, the restraint of posts is weakened, the examination and approval and reporting system of important economic business is not fulfilled, and the phenomenon of rewriting accounting records according to the will of operators exists in large numbers, which makes internal control out of control. Internal audit is controlled by unit leaders, so it is difficult to play its role. As the main body of social supervision, accounting firms failed to independently assume the responsibility of "objectivity, independence and impartiality". A few firms are driven by their own interests, with incorrect practice attitudes and weak risk awareness. In the audit process, they engage in human feelings, engage in private transactions, go through the motions, and even cheat for customers in violation of professional ethics and issue false reports, which contributes to the distortion of accounting information.

Question 8: About the distortion of accounting information, the authenticity of accounting information is the life of accounting information. It is an accounting statement or other accounting data that reflects the movement and characteristics of funds after processing, sorting, calculating and compiling according to specific accounting standards, procedures and methods. Serve both the unit and the society. Therefore, accounting should provide true, reliable and useful accounting information for investors, managers, external stakeholders and other report users to know and master the financial situation and operating results in time, so as to carefully plan, organize, adjust and control various economic activities, make business decisions and improve economic benefits. As the organizer and implementer of the macro-control of the national economy, the state formulates various economic policies for the comprehensive departments of the country through the summary of accounting information in order to improve the macro-efficiency of the national economy. All this fully proves the importance and seriousness of accounting information.

However, in real life, the phenomenon of accounting information distortion has reached an alarming level: Zhong Qin accounting firm accelerated the "bankruptcy" of Yinguangsha; False accounting information blew the myth of Lantian; The audit report of the Director of Audit, Comrade Li Jinhua, is even more shocking (audit * * *: the "storm" that swept through some central ministries and commissions, audit location: the "tofu residue" project reappeared on the Yangtze River levee, and audit finance: one person actually borrowed 7.4 billion yuan from the bank). According to estimates, the direct loss caused by accounting information distortion in China is as high as hundreds of billions of yuan every year. Similarly, in the United States on the other side of the ocean, the accounting fraud on Wall Street is more unforgettable than the 9. 1 1 incident, and the accounting fraud of the five major accounting firms is a heavy blow to accountants. The distortion of accounting information has brought very serious consequences to the country and society, but how to prevent it has its own views and opinions. Below, I combine my own work experience and investigation, mainly from the following aspects to talk about my shallow views on accounting information distortion.

First, the authenticity and quality characteristics of accounting information

Objectivity is the basic requirement for accounting work. The first principle of objectivity in China's accounting standards requires that accounting must be based on the actual economic business and legal documents that prove the occurrence of economic business, truthfully reflect the financial situation and operating results, and achieve true content, accurate figures and reliable information. The authenticity and reliability of accounting are not absolute and idealized, but have certain relativity, that is, the authenticity and reliability of accounting information are based on accounting assumptions and accounting standards. This truth emphasizes that it is based on business facts, covers all business contents, correctly uses the prescribed accounting methods, and provides conclusive accounting information. The disclosed asset value is not the variable value at that time point, and the listed liabilities are not necessarily all the debts payable at that time point, but they must be measured and confirmed correctly according to the standards and rules. In fact, due to the influence of accounting valuation, accounting assumptions, accounting estimates and other factors, assets in an enterprise's balance sheet may hide losses and liabilities may also hide gains. These situations are not only human factors, such as: the accounts are inconsistent and the accounts receivable are falsely listed; There are also reasons for accounting measurement and standards, such as: historical cost valuation, amortization of fixed assets according to expected life, irrecoverable or unnecessary money in accounts receivable and payable, etc. The absolute truth of accounting information is a goal of accounting theory research, while the relative truth and reliability of accounting information should be clear and controllable in enterprise accounting practice. The authenticity of accounting information mentioned here refers to this relative authenticity, which is the most basic requirement for enterprise accounting information. Judging whether the accounting information disclosed in an enterprise's accounting statements is true and reliable includes the following aspects.

(1) The object of accounting measurement and record must be real economic business. The basis of business processing in the accounting system is the voucher that proves the occurrence of economic business, reflecting the actual economic business, rather than the false and fabricated business that is inconsistent with the facts.

(2) All stages of enterprise accounting must be true and objective. That is, all legal documents obtained in the current period to prove the occurrence of economic business must be processed in the current accounting system; All economic activities that actually occur in the current period must obtain legal documents to prove the occurrence of economic business.

(3) The accounting system should follow the accounting standards, general financial rules, accounting policies, accounting treatment methods and accounting estimation methods stipulated in the accounting system, as well as relevant accounting and tax laws, regulations and systems.

(4) Accounting statements shall be prepared on the basis of accounting records, and accounting information shall correspond to the accounting records. & gt

Question 9: According to the current situation of accounting information distortion in China, what are the quality requirements of accounting information in China? 1. 1 The concept of accounting information distortion.

Distortion of accounting information, in a broad sense, refers to the fact that accounting information disclosed or provided by some economic departments, enterprises and institutions cannot objectively, fairly and accurately reflect the actual production and operation of their own departments or units, and sometimes it is even untrue and arbitrarily fabricated false accounting information; In a narrow sense, accounting information is untrue, incomplete and subjective, which can't stand strict verification, that is, accounting information does not meet the requirements of reliable quality characteristics. Based on the views of scholars at home and abroad, accounting information distortion can be roughly divided into three categories: normative distortion, technical distortion and illegal distortion.

(1) Normative distortion. Normative distortion refers to the distortion of accounting information caused by imperfect accounting norms, which can be divided into two parts: first, whether the accounting information generated under accounting norms can absolutely and truly reflect the economic activities of enterprises; Second, whether the requirements of accounting standards for the authenticity of accounting information have reached the peak of current supply capacity. Due to the inherent limitations of accounting theory and the complex and changeable external environment, it is often only a theoretical pursuit to reflect the economic activities of enterprises absolutely.

(2) technical distortion. Technical distortion refers to the distortion of accounting information caused by the fact that the quality of accountants can not meet the needs of accounting work. Whether there will be technological distortion varies according to the actual situation of different countries.

(3) illegal distortion. Illegal formal truthfulness refers to the distortion of accounting information caused by the intentional violation of laws and regulations by relevant enterprises or individuals, which is what we call accounting information fraud. Although this kind of behavior is not all aimed at personal interests, it is often a fraud that deceives shareholders, creditors or * * * departments. In the end, it will destroy the authenticity of accounting, make the judgment and decision of stakeholders wrong, and damage the security of social public interests.

1.2. Manifestation of accounting information distortion

The performance of accounting information distortion is divided into:

(A) fraudulent accounting information distortion. Also known as making false accounts. Fraudulent accounting information distortion refers to accounting information distortion caused by blatant violation of accounting laws and regulations and fraudulent accounting treatment. Such as fabricating economic business, forging or tampering with accounting information, concealing or deleting transactions, abusing accounting policies, etc. , resulting in accounting information distortion.

(B) business accounting information distortion. The distortion of business accounting information is the negligent distortion of accounting information due to the limitation of accountants' own professional quality or their weak sense of responsibility, which leads to professional judgment errors or calculation errors.

(C) standardize accounting information distortion. The distortion of normative accounting information refers to the problems existing in accounting laws and regulations, accounting standards or accounting system itself, such as the difficulty in accurately defining related concepts, or some loopholes in laws and regulations, which do not have the environment and conditions for correct implementation, providing "opportunities" for some units to create untrue accounting information for some motives. According to the order of economic and business development, the performance of accounting information distortion is divided into:

(1) Distortion of economic business and accounting information. In order to achieve a certain goal, some institutions falsely report profits and losses by means of falsifying income, arbitrarily listing costs and expenses, and not keeping accounts of expenditures and property losses in time.

(2) Accounting information distortion makes accounting information distortion. Some business leaders and accountants, for personal purposes, treat guests and give gifts, pay bribes, squander money and other illegal expenses, and include them in legal expenditure items by means of IOUs, forged invoices and receipts.

(3) Accounting information distortion caused by imperfect financial accounting system. The book value of some enterprises' assets is not priced according to the relevant system, which leads to the lack of flexibility in asset pricing and cannot truly reflect the number of assets owned by enterprises.

Question 10: What is the practical significance of studying accounting information distortion? Officially, this means a lot. But at present, it is still of great significance. However, this kind of research can't be solved, just like corrupt officials are everywhere. What is the significance of ordinary people studying corrupt officials?

It is meaningful to study the real problems of accounting without the bile duct of the department.