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False information on the production mechanism of accounting and governance

Management accounting information can not be totally dependent on improving the quality of accounting personnel and moral, if not a good legal environment and economic order and the necessary administrative measures to back the role of accountants is difficult to play. Rely solely on the personal qualities of accounting personnel, and sometimes individual companies can solve the problem. But can not solve the whole society and the advent of accounting information distortion. Third, false accounting information Countermeasures 1. Strengthening the legal system is the main management accounting information distortion measure. The legal system from the accounting point of view, the current need to address the punishment of fraud, Accounting rule of law, the so-called legal standards and reduce the nominal requirement, lock a small number of illegal enterprises and the worst behavior. The liberation of most of the enterprise; clear that the responsible person is the sole responsibility of the authenticity of accounting information who freed the accounting staff to concentrate against the key objectives; a clear distinction between accountability and auditing responsibilities, the collapse of deception between the two Alliance. In addition, in order to improve the accounting and legal system, also need to study forensic accounting, improve the science of legislation and law enforcement. The development of accounting regulations in the process, we must fully consider the interests of accounting information between certain staff of the impact of accounting information, develop appropriate measures to restrict their actions. If the pilot is now accounting personnel in the accreditation system is to reduce the impact of the attempt. False accounting information in identifying the main responsible, the focus should be taken into account the interests of false accounting information recipient body, to prevent the officer from the source through the false accounting information interests. 2. Strengthening of judicial and legal system and government supervision to strengthen government regulation, is to use non-market forces to curb market abuses from the accounting system of judicial and government regulation of view, need to address the regulatory responsibility. Regulatory responsibility to address the prevention of fraud, punish fraud, and strict enforcement. Enterprises have higher authorities in the past, companies that are subject to a higher level of any issues involved. Higher level of business regulation is preventive, step by step control, a sound control system, the production of fake and shoddy products is very difficult. Now there is no higher level, supervisory responsibilities transferred to the consolidated department. Comprehensive power sector is large, but just The department began operations. Preventive regulatory responsibility should belong to whom? Regulatory authorities should not bear any responsibility for? If not clear, you can not change the current situation of no responsibility. 3. Strengthening social supervision and evaluation mechanism is in compliance with ethical standards, rely on the evaluation of public opinion and the public,[link widoczny dla zalogowanych], not just the courts and the government found. There is no public opinion in support of the moral standards, but the moral standards of the previous paper. At present, for false accounting in the opinion condemned has been to businesses, accountants and auditors have a certain pressure, but most of this condemnation is the overall rather than the specific companies, mostly academic, policy rather than practical. We still lack the quality of accounting information evaluation of the environmental, social forces and power mechanisms. Therefore,[link widoczny dla zalogowanych], to clear in the law,[link widoczny dla zalogowanych], according to the financial statements of publicly listed company's analysis, is freedom of speech, does not constitute defamation. Should be established to expose the false accounting information and cultivation of market forces to change the current strength of false power imbalance is greater than inhibition. 4. Accelerate the establishment of social credit system of supervision and scale of advanced information database will record a large number of enterprises and individuals between the funds and commodity trading all kinds of information, can provide customer inquiries. Once a bad credit record, in the industrial and commercial registration, bank loans, consumer loans, personal credit card services, and personnel hiring, etc., will be restricted. On the contrary. To encourage access to trustworthy companies with high level of priority will be to issue stock and corporate bonds, or providing them with high amount of the loan. Some experts also suggested that foreign experience, combined with their own realities, the formulation can be the actual operation of the Although this takes time, but imperative. At the moment. It caught the industry regulator to investigate and deal with false behavior, increase the costs of those promises. Xiao Zhuoji economists have said a little story, quite mean: a student bus fare evasion in a foreign country, when it did not fine him, since he thought triumphantly, mended graduate looking for work that has been recorded only documented, although the academic excellence, employment has encountered obstacles. He runs the risk, regret less. (Author Wuhan Railway Bureau Diversified Business Administration,[link widoczny dla zalogowanych], Department of Military School of Economics Research) (Editor Janus) Loop
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