浅析会计信息失真的原因及对策

会计信息是决策者进行决策的重要依据之一,会计信息的真实性和可靠性是保证信息使用者做出正确决策的基本前提和条件.提供真实可靠的会计信息是企业的基本原则.会计信息失真所带来的经济后果是十分严重的,研究如何保证会计信息的真实性,如何在最大范围内防止会计信息失真,具有重要的现实意义.从主、客观方面入手分析产生会计信息失真的原因,并提出解决这些问题需要采取治理的措施.     

浅谈会计造假的防范

会计信息的真实性和完整性是会计信息质量的内部基本要求。可是近些年来，一些企事业单位为了达到不同的目的，会计人员在编制会计报表时，秉承领导旨意，违背职业道德，有意修改会计数据，伪造会计信息，向国家有关部门提供虚假失真的会计资料，这种具有极大危害性和欺骗性的现象却屡禁不止。笔者就社会现状和审计调查结果的反馈情况，浅谈自己对会计造假防范的认识。     

煤炭企业会计信息失真的原因及对策

煤炭企业会计信息的真实性和可靠性，对国家能源的宏观调控和微观管理及煤炭行业的运行秩序产生重要的影响。因此，确保煤炭企业会计信息的真实性和可靠性，是关系到国家经济建设和行业经济发展的重要工作。文章提出了治理煤炭企业会计信息失真的对策。     

关于会计信息失真与重塑会计诚信问题的思考

建立以诚信为基础的市场经济是新时期社会公众的共同愿望，向使用者提供真实、准确、完整的会计信息是市场经济健康发展的必然需要。近年来，会计信息失真现象越来越重，弄虚作假的报表日益增多，对市场经济信用体系的建设提出了严峻挑战。有资料显示，2001年审计署组织力量对1290家国有控股企业的资产负债损益情况进行审计，发现会计报表严重失真的企业占68％。上市公司中也出现了诸如琼民源、银广厦等严重的会计造假事件，企业会计信息的真实性已成为社会关注的问题。     

试论会计信息失真与会计委派制

近年来，会计信息失真受到了社会的普遍关注，许多人提出通过加强行政管理、设立会计管理局、推行会计委派制等办法来解决这一问题。但是会计信息失真有其深刻的社会根源，仅靠委派会计来解决这一问题，是难以行通的。……     

浅论会计信息失真成因与对策

剖析了会计信息失真的原因，指出会计信息失真违背会计核算的客观性、真实性原则，提出了遏制和消除会计信息失真的对策。     

实行会计委派制可行性的探讨

探讨了为治理会计信息失真而实行的会计委派制在实际工作中的利弊，认为实行会计委派制不能从根本上解决会计信息失真的问题。     

关于会计信息失真的探讨

会计信息是现代会计理论的一个基本范围，是人们在经济活动过程中运用会计理论和方法，通过会计实践获得反映会计主体价值运动状况的经济信息。会计信息质量包括真实性、相关性、可比性、时效性。在这些因素中，真实性方面的问题最为突出。     

浅谈会计信息失真的原因及对策

我国自改革开放以来,由于会计工作秩序不佳,会计信息失真已成为一个十分突出的问题.人们对会计工作的真实性和有效性产生了疑虑,从而引发了对会计信息的信任危机.企业会计信息失真的原因,从现实情况来分析,有很多方面的原因.本文主要通过挖掘会计信息失真的内部、外部因素及其危害性,探讨如何防范会计信息失真.     

提高会计信息质量之我见

会计信息是决策者进行决策的重要依据之一,会计信息的质量直接关系到决策者的决策及其后果,会计信息的真实性和可靠性是保证信息使用者作出正确决策的基本前提和条件。我国目前存在着十分严重的会计信息失真问题,影响了会计信息使用者的正确决策,影响了国民经济的运行秩序和发展。因此,研究如何保证会计信息的真实性,如何在最大范围内防止会计信息失真,具有重要的现实意义。1会计信息真实性及其相对性和动态性所谓会计信息的真实性,是指会计信息真实、客观地反映各项经济活动,准确地揭示了各项经济活动所包含的经济内容。真实性是会计信息的…     

Current situation and future trend of China rare earth luminescent material industry

<正>Rare earth luminescent material is one of the most important application sectors of rare earths.China enjoys the exceptional advantage to develop rare earth luminescent material for its abundant rare earth resources.After several decades'endeavor,China's rare earth luminescent material industry,headed by rare earth phosphor for lamp and LED and high efficient rare earth energy-saving light source,has been gradually developed into a scale industry.China has become a major production base of rare earth phosphor for lamps and rare earth     

China rare earth market review

正June 1~10,2014Rare earth market remained weak.Quoted price of rare earth products was similar to that in May.There was no sign of recovery in downstream market.The market of NdFeB magnetic materials and phosphor was depressed.Catalyst,polishing powder and ceramic industries remained inactive.Demand from downstream industry was soft.Consumers purchased on their needs.Suppliers had strong intention to sell.Prices of rare earth products     

Annual Report analysis of Chinese rare earth-related listed companies in 2013

<正>Chinese rare earth-related listed companies have published their 2013 annual reports.It can be understood from their reports that production and operation activities of Chinese rare earth-related companies were still heavily affected by macro economy and industrial policies.They basically followed the steps of national economy.In 2013,world economy recovered slowly but the economy     

Market opportunities and challenges for rare earth polishing powder

正1.Status of rare earth polishing powder Rare earth polishing powder with high content of cerium oxide began to replace iron oxide for glass polishing and became one of the key materials in glass polishing process since 1940.Compared with traditional iron oxide,rare earth polishing powder has many advantages,such as fast polishing rate,high polishing quality and long service life.It can achieve good surface quality and improve operation conditions.For example,in lens polishing,the polishing work that cerium     

Baotou Research Institute of Rare Earths developed a new RE alloy preparation technology

正Pyrometallurgy Laboratory of Baotou Research Institute of Rare Earths had independently developed a new preparation technology of rare earth alloy for NdFeB.The alloy can remarkably enhance the coercivity of NdFeB magnet but also evidently reduce the production cost of the magnet.The new master alloy was prepared in the kA pilot-scale electrolytic cell by the independent technology.The rare earth master alloy can be used as the raw material for NdFeB.Compared     

矿用防爆轴流对旋主要通风机叶片ANSYS模态分析及应用

高效节能矿用防爆对旋主要通风机的叶片是主要通风机运行的关键部件,叶片在运行时不断受到气流的作用力,从而使叶片产生振动,当叶片振动的频率与叶片的固有频率接近时,容易产生共振从而导致叶片的断裂。一旦叶片断裂时,对主要通风机的安全运行产生致命的影响,从而导致矿山、化工等企业发生重大事故,将会产生不可估量的损失。基于有限元分析软件ANSYS,对高效节能矿用防爆轴流对旋主要通风机叶片进行模态分析及产生对应的六阶模态频率,对主要通风机叶片的运行频率、固有频率及产生的共振问题进行了原理分析,并且解决了叶片频率共振的问题,从而为主要通风机叶片结构设计提供理论依据,并对主要通风机叶片的安全运行提供保障。     

2013 NdFeB export analysis

<正>China totally exported nearly 24,000 tonsof NdFeB products during 201 3,including 18,825 tons of permanent magnet,valued USD 1.34 billion at an average price of 71.4 USD/kg;3,277 tons of NdFeB magnetic powder,valued USD 1 01 million at an average price of 30.9 USD/kg;1,334 tons of strip casting ribbon,with total export value of USD 74million at an average price of 55.3 USD/kg;and 586     

Market and recycling of NiMH battery

<正>Market status and future trend of NiMH battery1.Global market of small NiMH battery Global market size of small NiMH batteries declined year on year since 2011.The trend will continue to 2018,at the rate of 5%to 10%annually.Demand for small NiMH batteries will be stable gradually.Many electrical apparatuses are powered by the built-in lithium battery today,which is the main reason for the shrunk market of small NiMH batteries.But,for some products,small NiMH     

China rare earth market review

正September 1-10,2014 Affected by the National Day holiday,rare earth transaction was stagnant and the market showed a weak steady state.As there was no good news for downstream market,some products with flat demand would likely rally slightly for some time to     

唐口煤矿深部复杂开采工作面瓦斯分源涌出规律研究

研究工作面瓦斯涌出规律对工作面瓦斯治理有重要意义。为了得到唐口煤矿深部3号煤层复杂开采条件下工作面回采时期瓦斯涌出时空演化规律,选取6304工作面作为对象,采用实测方法研究6304工作面瓦斯涌出规律。结果表明:6304工作面瓦斯涌出量为6.534 m³/min,其中煤壁占34.27%,落煤占29.62%,采空区占36.11%;沿工作面倾向由低到高,瓦斯浓度整体为上升趋势,其中1—76号架工作面瓦斯浓度小于0.20%,76—102号架瓦斯浓度上升明显,最大为0.387%;上隅角的后部采空区是工作面的瓦斯主要涌出源,上隅角1号测点瓦斯浓度0.78%,上隅角周边3号、5号、7号、8号、9号测点瓦斯浓度平均为0.643%;周期来压时,上隅角瓦斯相对平时较高。研究为针对性的瓦斯分源监控与灾害防治提供基础。