正本清源,防范会计信息失真——谈学习新《会计法》的一些体会

Taking Measures for thoroughgoing Reform toPrevent the Distortion of Accounting Information——On the Realization of Studing the Newly Revised Accounting Law

会计信息是报表使用人重要的决策依据 ,客观真实性是对会计信息质量的最基本要求。会计信息失真将会对国家、社会公众造成极大的危害。新修订的《会计法》针对原《会计法》中规定的会计责任主体不明确、对会计人员不合理的“双重身份”定位、会计法执法部门的职责不清、对违法会计行为的惩治力度不够 ,不能有效防范和治理会计信息失真等问题加以完善、明确 ,加大了单位负责人的责任和对违法行为的惩治力度。认真贯彻实施新《会计法》将有利于进一步规范会计行为 ,彻底解决会计信息失真问题。

Accounting information is the important basis for the decisions made by the users of accounting statements. Objectivity and authenticity is the most basic requirement to the accounting information quality. Distortion of accounting information may do great harm to the nation and the general public. The new accounting law has been revised perfectly and clearly in view of the problems in the original accounting law such as the main body of accounting responsibility is undefined, the “double social status”of accounting personnel is not reasonably sited, the accounting law enforcement agency's duties are not clear, The punishment dynamic to the illegal accounting activities is not enough to keep a lookout and cure the distortion of accounting information effectively, etc.. The new accounting law has enhanced duties of the person in charge of unit and the punishment of illegal activities. Carrying out the new accounting law wll help to further standardize accounting activities and to thoroughly cure the distortion of accounting information.