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

Accounting information distortion can be divided into two types: unintentional distortion and intentional distortion.

(1) Unintentional distortion

1. The meaning of unintentional distortion

Unintentional distortion is an unintentional error in accounting. Accounting personnel due to various reasons The reason may be various errors in accounting. Unintentional distortion refers to the inability of the controller of basic accounting information to fully understand policies and regulations, improper application of relevant terms, or incorrect accounting processing due to the influence of internal factors such as professional ethics and professional quality, as well as external factors such as industry accounting system regulations. The reported accounting information is inconsistent with the actual information. Therefore, unintentional distortions are also called accounting errors.

The biggest characteristic of this kind of distortion is that it is unintentional, which is strictly different from the malicious distortion behavior that deliberately distorts relevant regulations to achieve a certain purpose. However, the consequences of both distortions are very serious.

2. Unintentional distortion of content

1) Calculation and copying errors in original records and accounting data;

2) Negligence and misunderstanding of facts; < /p>

3) Misuse of accounting policies.

The distortion of accounting information caused by errors in traditional accounting technology is mainly due to purely technical reasons, such as accounting information caused by errors such as re-entry, omission, cross-accounting, clerical errors, and misplacement of credit and debit directions in the accounting process. distortion. Some errors are related to the proficiency of accountants. If their professional level and proficiency are low, more errors will occur; some errors are not directly related to their proficiency. From a human physiological point of view, accounting personnel will inevitably make a certain proportion and a certain number of errors due to fatigue or carelessness when faced with a large amount of business.

3. Characteristics of unintentional distortion

1) Unintentional distortion is not intentional, and judging from the objective consequences, the person in charge does not benefit from it. For example, the accountant was new to the business and included the travel expenses of the workshop managers that should be included in the manufacturing expenses into the administrative expenses; the cashier mistakenly recorded the cash income of 8,000 yuan as 800 yuan due to carelessness, but did not misappropriate the wrong part. ; Due to the heavy task of closing accounts at the end of the month, the material accounting personnel only kept the general ledger instead of the detailed ledger for the material sending and receiving business.

2) Unintentional distortion may have an impact on the financial status and operating results of the company, or it may not affect the legality, fairness and authenticity of the accounting information, but only on the business processing process and methods. There is something inappropriate. For example, errors such as accountants misrecording accounting items or amounts, cashiers not registering cash journals on a daily basis for convenience, and merging business transactions for several days will have an impact on the quality of accounting information.

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

4) Unintentional distortion is often easy to find and correct, and is generally not concealed. If the enterprise's internal control system is sound, errors can be easily reviewed, discovered and corrected during account reconciliation, trial balance, internal audit, etc.

(2) Intentional distortion

1. The meaning of intentional distortion

Intentional distortion refers to deliberate, purposeful, premeditated and targeted Financial fraud and fraud, also known as accounting fraud. Persons who control basic accounting information deliberately tamper with, forge, fabricate relevant accounting vouchers, falsely report, omit report, or conceal information for the partial benefit of the accounting entity itself or related entities, regardless of the interests of users of accounting information and the requirements for the authenticity of accounting information. The reported information is inconsistent with the actual information of the accounting entity itself. Fraud emphasizes intentional behavior that results in false representations. It has the same or similar form as unintentional distortion, but it is essentially different. Fraud is shady and cannot be disclosed to the public. It requires a certain form of disguise and cover-up. Fraud is made by falsely stating facts or concealing the truth, and is generally difficult to detect.

Here, the most typical feature is that the intentional actions of relevant personnel (directly related accounting personnel and other personnel with actual control capabilities) are the most direct factor leading to the distortion of accounting information. As a result of his actions, the accounts were inconsistent, the accounting statements were inconsistent and the actual accounts were inconsistent. The discrepancy between accounts and facts is one of the most hidden and harmful. Most of the malicious distortions are caused by the fluke of the relevant handlers because they cannot verify the facts and cannot verify the accounts.

2. Deliberately distorted content

1) Forgery, fabrication of records or vouchers;

1) Misappropriation of assets;

3) Conceal or delete transactions or events;

4) Record false transactions...>>

Question 2: The difference between accounting information distortion and accounting information distortion Accounting information distortion Distortion of accounting information: Distortion of accounting information is a broader concept than distortion of accounting information.

Accounting information distortion includes information distortion and false information input. The latter has many manifestations: 1) The economic activities recorded in the original voucher are inconsistent with the actual situation. For example, it is clearly food, drink and entertainment, but the purchase of office supplies is recorded on the invoice; 2) The economic activities recorded in the original voucher are consistent with the actual situation, but The quantity or amount is seriously inconsistent. For example, when a certain material is purchased, the actual unit price is 80 yuan, but the invoice records it as 100 yuan; 3) The economic activities recorded in the original voucher do not exist at all, for example, inflated expenses are made in order to increase the cost. Material picking voucher; 4) The actual economic activities that have occurred are not reflected at all, for example, cash sales revenue is not recorded in the account, etc.

Question 3: The difference and connection between accounting fraud and accounting information distortion. Definition of the two. Accounting fraud is an illegal act by an accounting entity that intentionally forms false accounting information or intentionally discloses false accounting information during accounting activities. It occurs not only in listed companies, but also in unlisted companies, unincorporated enterprises, as well as non-enterprise administrations, public institutions and social groups. Analysis (deliberately formed, made out of nothing) Fraud refers to the act of deliberately presenting untrue matters as true, including fabricating, altering and concealing facts, regardless of the matter. Failure to act, especially silence, does not necessarily constitute fraud. However, silence when there is an obligation to disclose the facts in law, contract, transaction customs or in accordance with the principle of good faith can constitute fraud. Accounting fraud refers to the perpetrator. Behaviors that deliberately violate the principle of authenticity in a planned, targeted and purposeful manner, violate national laws, regulations, policies, systems and rules and regulations for the purpose of obtaining illegitimate benefits, resulting in distortion of accounting information. Analysis (planned, targeted and purposeful intentional violation to change the truth) Fraud refers to the use of illegal and illegal means such as deception by people inside and outside the organization to damage or seek the economic interests of the organization, and at the same time may bring unfair benefits to individuals. Behavior. Fraud is an intentional act that is premeditated, carefully planned, and uses illegal means to achieve undesirable purposes.

Question 4: Unintentional distortion of accounting information Unintentional distortion is an unintentional error in accounting. Accounting personnel may make various errors in accounting due to various reasons. Unintentional distortion refers to the inability of the controller of basic accounting information to fully understand policies and regulations, improper application of relevant terms, or incorrect accounting processing due to the influence of internal factors such as professional ethics and professional quality, as well as external factors such as industry accounting system regulations. The reported accounting information is inconsistent with the actual information. Therefore, unintentional distortions are also called accounting errors. The biggest characteristic of this kind of distortion is that it is unintentional, which is strictly different from the malicious distortion behavior that deliberately distorts relevant regulations to achieve a certain purpose. However, the consequences of both distortions are very serious. 1) Calculation and copying errors in original records and accounting data; 2) Negligence and misunderstanding of facts; 3) Misuse of accounting policies. The distortion of accounting information caused by errors in traditional accounting techniques is mainly due to purely technical reasons, such as the distortion of accounting information caused by errors such as re-entry, omission, cross-accounting, clerical errors, and misplacement of credit and debit directions in the accounting process. Some errors are related to the proficiency of accounting personnel. If their business level and proficiency are low, more errors will occur. There are also errors that are not directly related to proficiency. From a human physiological point of view, accounting personnel will inevitably make a certain proportion and a certain number of errors due to fatigue or carelessness in the face of a large amount of business. 1) Unintentional distortion is not intentional, and judging from the objective consequences, the person in charge does not benefit from it. For example, the accountant was unfamiliar with the business and included the travel expenses of the workshop managers that should be included in the manufacturing expenses into the management expenses; the cashier mistakenly recorded the cash income of 8,000 yuan as 800 yuan due to carelessness, but did not misappropriate the wrong part. ; Due to the heavy task of closing accounts at the end of the month, the material accounting staff only kept the general ledger instead of the detailed ledgers for the material sending and receiving business. 2) Unintentional distortion may have an impact on the financial status and operating results of the company, or it may not affect the legality, fairness and authenticity of the accounting information, but only inappropriate aspects in the business processing process and methods. For example, errors such as accountants misrecording accounting items or amounts, cashiers not registering cash journals on a daily basis for convenience, and merging business transactions for several days will have an impact on the quality of accounting information. 3) Unintentional distortion is often just an individual behavior, not a gang behavior. 4) Unintentional distortion is often easy to find and correct, and is generally not concealed. If the enterprise's internal control system is sound, errors can be easily reviewed, discovered and corrected during account reconciliation, trial balance, internal audit, etc.

Question 5: Types of accounting information distortion Accounting information distortion means that the formation and provision of accounting information violates the principle of objective authenticity and cannot correctly reflect the true financial status and operating results of accounting entities. Accounting information distortion can be divided into two types: unintentional distortion and intentional distortion.

Question 6: What are the reasons for distortion of accounting information? What are the reasons for distortion of accounting information?

1. The legal system is not sound, law enforcement is lax, the legal concept is diluted, and the law is not followed

The new "Accounting Law" has made more detailed regulations on the behavior of accountants, and strictly regulates the behavior of accounting personnel. Corresponding quantified penalties have been stipulated for the behavior.

However, for a long time in the past, the legal system in the economic field was not sound and perfect enough, which resulted in accountants' weak legal concept, which is reflected in the lack of rigorous handling of each economic business in their work; in addition, in our country, Under the current situation, many functional management departments do not comply with the law, do not investigate violations of the law, enforce the law laxly, and even engage in power-for-money transactions, which makes the phenomenon of distortion of accounting information relatively common.

2. Accountants themselves have poor quality

Some accountants are not familiar with national policies and regulations, and even do not meet the requirements for professional knowledge. Low professional quality and lack of professional ethics. In daily accounting work, they either unconsciously violate national policies and regulations; or are unable to perform normal accounting processing and accounting for economic business; or In the accounting process, they are careless and lack the due sense of responsibility; or they only follow the boss's will and lose their principles. Both business quality and professional ethics are far behind the standardization of accounting work and the requirements for legalization.

3. The illegal intervention of corporate management departments and corporate leaders caused subjective distortion of accounting information

For the sake of their own interests, corporate management departments instruct and instruct accounting personnel to fabricate False accounting information is used to achieve the purpose of controlling, possessing or defrauding the assets of the country, enterprises and investors. Corruption, group crimes and other behaviors occur, resulting in a large number of fraud cases. Although accountants have unshirkable responsibility for making false accounts, the main responsibility for most false accounts does not lie with the accountant, but with the person who has the power to control the accounting, that is, the main person in charge and the legal representative of the unit. No matter how you say it, accountants are ordered, controlled, and subordinate to the leaders of the unit. Accountants dare not do anything the leaders ask them to do. If you dare to disobey, the accountant will be laid off. Although accountants can also use the "Accounting Law" as a weapon to suppress the leaders' illegal instructions for a period of time, this situation will never last long. Is the leader a vegetarian? Will he tolerate an accountant who dares to go against him for a long time?

4. The performance evaluation of *** cadres is not strict

The performance evaluation is mostly based on the payment of national fiscal revenue. Many cadres give orders to enterprises out of personal interests. If an enterprise has difficulty in completing the profit and tax indicators, it will imply or even encourage the enterprise to falsify its accounting statements. The result will be damage to the interests of the country and the enterprise, but personal gains. This is the so-called "officials give out numbers, numbers come out of officials" problem.

5. Inadequate law enforcement supervision

The internal control systems of most enterprises are in name only. Not only do the qualifications of accounting personnel fail to meet the requirements, but the division of labor is unclear and the positions are restricted. Weakened, the approval and reporting system for important economic business is not implemented, and accounting records are rewritten according to the will of operators, which causes internal control. Internal audit is controlled by unit leaders and has difficulty in fulfilling its role. As the main body of social supervision, accounting firms have failed to independently assume the professional responsibilities of "objectivity, independence and impartiality". A small number of firms are driven by their own interests, have improper professional attitudes, and have a weak awareness of risks. During the audit process, they engage in humanistic practices, engage in private transactions, go through the motions, and even violate professional ethics to cheat for clients and issue false reports, which contributes to the distortion of accounting information. effect.

Question 7: Reasons for the distortion of accounting information 1. The legal system is not perfect, the law enforcement is not strict, the legal concept is diluted, and the law is not followed. The new "Accounting Law" has made more detailed regulations on the behavior of accounting personnel, and There are provisions for corresponding quantitative penalties for violations. However, for a long time in the past, the legal system in the economic field was not sound and perfect enough, which resulted in accountants' weak legal concept, which is reflected in the lack of rigorous handling of each economic business in their work; in addition, in our country Under the current situation, many functional management departments do not comply with the law, do not investigate violations of the law, enforce the law laxly, and even engage in power-for-money transactions, which makes the phenomenon of distortion of accounting information relatively common. 2. The quality of accountants is poor. Some accountants are not familiar with national policies and regulations, and even do not meet the requirements for professional knowledge. Low professional quality and lack of professional ethics. In daily accounting work, they either unconsciously violate national policies and regulations; or are unable to perform normal accounting processing and accounting for economic business; or In the accounting process, they are careless and lack the due sense of responsibility; or they only follow the boss's will and lose their principles. Both business quality and professional ethics are far behind the standardization of accounting work and the requirements for legalization. 3. Illegal intervention by corporate management departments and corporate leaders results in distortion of subjective accounting information. For the sake of their own interests, corporate management departments instruct and instruct accountants to fabricate false accounting information in order to control, possess or defraud the state and the government. The purpose of the assets of enterprises and investors has led to corruption, group crimes and other behaviors, which has led to a large number of fraud cases. Although accountants have unshirkable responsibility for making false accounts, the main responsibility for most false accounts does not lie with the accountant, but with the person who has the power to control the accounting, that is, the main person in charge and the legal representative of the unit. No matter how you say it, accountants are ordered, controlled, and subordinate to the leaders of the unit. Accountants dare not do anything the leaders ask them to do. If you dare to disobey, the accountant will be laid off. Although accountants can also use the "Accounting Law" as a weapon to suppress the leaders' illegal instructions for a period of time, this situation will never last long.

Is the leader a vegetarian? Will he tolerate an accountant who dares to go against him for a long time? 4. The performance appraisal of *** cadres is not strict. Most of the performance appraisals are based on the payment of national fiscal revenue. Many cadres set profit and tax targets for enterprises out of personal interests. If the enterprise has difficulty in completing it, they will hint or even encourage the enterprise. The result of falsifying accounting statements is that the interests of the country and the enterprise are harmed, while personal gains are made. This is the so-called problem of "officials give out numbers, numbers give out officials". 5. Enforcement supervision is insufficient. The internal control systems of most enterprises are ineffective. Not only do the qualifications of accounting personnel fail to meet the requirements, but the division of labor is unclear, job constraints are weakened, and the approval and reporting systems for important economic operations are not implemented. , there is a large number of phenomena of rewriting accounting records according to the will of managers, causing internal control. Internal audit is controlled by unit leaders and has difficulty in fulfilling its role. As the main body of social supervision, accounting firms have failed to independently assume the "objective, independent and impartial" professional responsibilities. A small number of firms are driven by their own interests, have improper professional attitudes, and have a weak awareness of risks. During the audit process, they engage in humanistic practices, engage in private transactions, go through the motions, and even violate professional ethics to cheat for clients and issue false reports, which contributes to the distortion of accounting information. effect.

Question 8: Brief discussion on the distortion of accounting information. The authenticity of accounting information is the life of accounting information. It is an economic system that uses specific accounting standards, procedures and methods to process, sort, classify, calculate and prepare accounting statements or other accounting information obtained from the economic business of the department to reflect the movement of funds and its characteristics. information. It serves both the unit and society. Therefore, accounting should provide true, reliable, and useful accounting information for investors, managers, external interested parties, and other statement users to understand and grasp the financial status and operating results in a timely manner, so as to control various economic activities. Carry out careful planning, organization, regulation and control, and make business decisions to improve economic benefits. As the organizer and implementer of macro-control of the national economy, the state formulates various economic policies for the national comprehensive departments through the collection of accounting information 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 distortion of accounting information has reached a shocking level: Zhongqin Accounting Firm accelerated the "collapse" of Yinguang Building; false accounting information blew up Lantian Myth; the audit report of Comrade Li Jinhua, director of the Audit Office, is even more shocking (Audit ***: "Storm" swept through some central ministries and commissions, audit localities: the Yangtze River embankment reappeared as a "tofu dregs" project, financial audit: one person actually borrowed money from a bank out 7.4 billion yuan). It is estimated that the direct loss caused to our country by the distortion of accounting information reaches hundreds of billions of yuan every year. Similarly, across the ocean in the United States, Wall Street's accounting fraud is more unforgettable to Americans than the 9.11 incident. The false accounting practices of the five major accounting firms have dealt a heavy blow to those engaged in accounting work. Distortion of accounting information has brought very serious consequences to the country and society, but everyone has their own views and opinions on how to prevent and cure it. Below, I will talk about my superficial views on accounting information distortion from the following aspects based on my own work experience and investigation.

1. Authenticity and quality characteristics of accounting information

Objectivity is the basic requirement for accounting work. Article 1 of my country’s Accounting Standards requires the principle of objectivity: Accounting must be based on the actual economic business and legal documents proving the occurrence of the economic business, truthfully reflect the financial status and operating results, and ensure that the content is true, the figures are accurate, and the data is reliable. . The authenticity and reliability of accounting information is not absolute or ideal, but has a certain degree of relativity. That is, the authenticity and reliability of accounting information is based on accounting assumptions and accounting standards. This kind of authenticity emphasizes that it is based on business facts, covers all business content, correctly uses prescribed accounting methods, and provides accounting information with conclusive evidence. The asset value it reveals is not the variable value on the date, and the liabilities listed are not necessarily all debts payable on the date, but they must be the correct measurement and recognition of all economic activities in accordance with standards and rules. In fact, due to the influence of accounting pricing, accounting assumptions, accounting estimates and other factors, the assets in the company's balance sheet may have hidden losses, and the liabilities may also have hidden gains. In these cases, in addition to human factors, such as: inconsistent accounts , falsely list receivables; there are also reasons for accounting measurement and standards, such as: historical cost valuation, amortization of fixed assets over estimated years, accounts receivable and payables containing amounts that cannot be recovered or do not need to be paid, etc. The absolute authenticity of accounting information is a goal solved by accounting theory research, and the relative authenticity and reliability of accounting information should be clear and controllable in corporate accounting practices. The authenticity of accounting information mentioned here refers to this relative authenticity, which is the most basic requirement for corporate accounting information. Judging whether the accounting information revealed in a company's accounting statements is true and reliable includes the following aspects.

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

(2) All stages of corporate accounting must be true and objective.

That is to say: all legal vouchers obtained in the current period to prove the occurrence of economic business must be processed accordingly in the accounting system of the current period; all legal vouchers that prove the occurrence of economic business must be obtained for all economic activities that actually occur in the current period.

(3) The accounting system must follow accounting standards, financial general principles, accounting policies, accounting treatment methods and accounting estimation methods stipulated in the accounting system when handling various economic businesses, as well as relevant accounting and tax laws and regulations. ,system.

(4) Accounting statements are prepared based on the account book records recording accounting business, and accounting information and account book records should correspond... >>

Question 9 : Please discuss the content of my country’s accounting information quality requirements based on the current situation of accounting information distortion in my country. 1.1 The concept of accounting information distortion

Accounting information distortion, understood in a broad sense, refers to some economic departments, enterprises and institutions. The accounting information disclosed or provided cannot objectively, fairly and accurately reflect the actual production and operation conditions of the department or unit, and sometimes is even unrealistic, and false accounting information is fabricated at will; understood in a narrow sense, it means that the accounting information is reflected untruthfully, Incomplete, highly subjective, and unable to withstand strict verification, that is, accounting information does not meet the quality characteristics of reliability. Based on the views of domestic and foreign scholars, 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 standards, which can be divided into two parts: first, whether the accounting information generated under accounting standards can reflect the economic activities of enterprises absolutely truly; second, the impact of accounting standards on accounting information Have the requirements for authenticity reached the peak of current supply capabilities? Due to the inherent limitations of accounting theory and the complexity and change of the external environment, absolutely true reflection of corporate economic activities is often only a theoretical pursuit.

(2) Technical distortion. Technical distortion refers to the distortion of accounting information caused by the failure of accounting personnel to meet the needs of accounting work. Whether technical distortion will occur depends on the actual situation of each country.

(3) Illegal distortion. The true form of illegality refers to the distortion of accounting information caused by the relevant enterprises or individuals deliberately violating laws, rules and regulations, which is what we call accounting information falsification. Although this kind of behavior is not always for personal gain, it has a tendency to deceive in order to deceive shareholders, creditors or government departments. It will eventually destroy the authenticity of accounting, make the judgments and decisions of stakeholders wrong, and harm the security of public interests.

1.2. Manifestations of accounting information distortion

The manifestations of accounting information distortion are divided according to the way of expression, and are divided into:

(1) Fraudulent accounting information distortion. This is commonly referred to as false accounting. Fraudulent accounting information distortion refers to the distortion of accounting information caused by blatant violation of accounting laws and systems and the use of deceptive means for accounting processing. Such as fabricating economic business, forging or altering accounting information, concealing or deleting transactions, abusing accounting policies, etc., thus causing distortion of accounting information.

(2) Distortion of operational accounting information. Operational accounting information distortion is the negligent distortion of accounting information caused by errors in professional judgment or calculation operations due to accountants' own limited professional quality or weak work responsibility.

(3) Distortion of normative accounting information. Distortion of normative accounting information refers to problems caused by accounting regulations, accounting standards or accounting systems themselves. For example, it is difficult to accurately define relevant concepts, or there are certain loopholes in regulations, and the environment and conditions for correct implementation are not available, etc. This provides an "opportunity" for certain units to create untrue accounting information for certain motives. The manifestations of accounting information distortion are divided according to the order of economic and business development, and are divided into:

(1) Economic business distortion causes accounting information to be distorted. Some business units, in order to achieve a certain purpose, resort to methods such as falsely reporting income, randomly listing costs and expenses, and failing to keep accounts of expenses and property losses in a timely manner to falsely report profits or losses.

(2) Distortion of accounting data causes distortion of accounting information. In order to achieve their personal goals, some business leaders and accountants include illegal expenditures such as treating guests and giving gifts, paying bribes, and squandering money into legal expenditure items by writing IOUs, forging invoices, and receipts.

(3) Accounting information distortion caused by imperfect financial accounting system. The book value of assets of some enterprises is not valued in accordance with relevant systems, resulting in the flexibility of asset valuation and the inability to truthfully reflect the number of assets owned by the enterprise.

Question 10: What is the practical significance of studying accounting information distortion? Formally speaking, it is of great significance. But it still means a lot right now. However, this kind of research is not always able to solve the problem. Just like corrupt officials are everywhere, what is the point of ordinary people studying corrupt officials?

To study the real problem of accountants, it makes sense if there are fewer bile ducts in the *** department.