提高现行企业财务会计报告信息质量的设想

Reflections on Effective Improvement of the Information Quality in the Current Financial Accounting Reports

笔者认为 ,现行财务会计报告信息质量不高的原因在于会计报表的生成环境存在主观和客观偏差。主观偏差是经营者为私利而人为歪曲报表数据进行造假 ;客观偏差是受各种客观环境制约因素而引起的信息失真 ,主要包括财务会计报告报表体系结构上的局限、会计报表附注会计信息披露的局限、报表指标体系设计的局限以及会计人员整体素质的局限。因此 ,提高财务会计报告信息质量应从两方面着手 :(1)纠正主观偏差。应完善单位内外“三位一体”的会计监督体系 ,并加强会计法规和执法队伍建设。 (2 )纠正客观偏差需要做好以下工作 :①改进会计报表体系 ;②改进传统会计模式 ;③改进合并会计报表分部报告信息 ;④改进会计报表有关指标 ;⑤加强会计队伍建设。

It is believed that the undesirable poor quality of the current financial reports lies in the subjective deviations and the objective deviations in the producing environment of the current financial reports The subjective deviations are the deliberate distortion of the financial report data by the operators who make false financial statements in order to satisfy their selfish needs The objective deviations refer to the information deformation resulting from various objective environmental confinement factors The objective deviations mainly comprise the following four limitations such as the limitations of the financial report structures, the limitations of the financial information explanatory notes revealing in the financial reports, the limitations of the index system designed in the financial reports, and the limitations of the quality or education levels of the concerning accountants Therefore, in order to improve the information quality of the financial reports, measures should be taken mostly in two ways, i e to rectify or correct the objective deviations and the subjective deviations The correction of the objective deviations depends on the consummation (or perfection) of the accounting supervision system——“Combining-Three-into-One” system——both inside and outside each institution And at the same time, strengthening the construction of the concerning accounting laws and regulations, and strengthening the construction of the law-executing forces while dealing more severe blows to the law-violating activities To correct the subjective deviations, certain measures should be taken, 1) to improve the structural system of the financial reports; 2) to improve the traditional accounting patterns; 3) to improve the sub-system statement information in the combined financial reports; to improve the relevant indexes in the financial reports; and, lastly, to strengthen the construction of the accountant forces