原始凭证失真及解决办法探析

目 录

1 绪论

 1.1选题的背景及意义··············································5

 1.2研究综述······················································6

 1.3研究思路······················································6

2 原始凭证失真的现状分析············································6

 2.1原始凭证失真的表现············································6

 2.1.1原始凭证基本要素不全····································6

 2.1.2原始凭证的使用悖于票据管理的规定························7

 2.1.3利用原始凭证造假········································7

 2.2原始凭证失真的手法············································8

3 原始凭证失真的因素················································8

 3.1产权与治理结构因素············································8

 3.1.1内部治理结构失衡········································8

 3.1.2绩效考核及用人制度······································9

 3.1.3公司治理结构中激励与约束机制不配套······················9

 3.1.4会计政策的选择·········································10

 3.2社会环境因素·················································10

 3.2.1会计工作社会监督体系不完善·····························10

 3.2.2会计管理体系与执法体系不统一···························10

 3.2.3会计环境变化与会计方法变化的不同步性···················11

 3.3人为因素·····················································11

 3.3.1会计工作人员素质差·····································11

 3.3.2企业管理层的短期行为···································11

 3.4法制因素·····················································11

 3.5会计因素·····················································12

4 原始凭证失真的风险及应对措施·····································12

 4.1原始凭证失真的风险···········································12

 4.1.1引发会计信息信任危机···································13

 4.1.2虚假会计信息驱逐真会计信息·····························13

 4.1.3搅乱资本市场，进而扰乱市场经济··························13

 4.2原始凭证失真的应对措施·······································13

 4.2.1建立现代企业制度，培养职业经理人························14

 4.2.2培养职业监督人·········································14

 4.2.3实行逆向审批制度·······································15 

 4.2.4建立费用限额报销制度···································15

 4.2.5与票据管理部门建立长期协作机制·························15

 4.2.6建立适合我国经济特点的物价变动会计·····················15

5 结论·····························································16

内 容 摘 要

 原始凭征不合格、没有认真填写、填写方式不正确、使用虚假原始凭证等原因都会引起原始凭证所反映的会计信息和经济实际情况不符的现象，这种现象就叫做原始凭证失真。在市场经济条件下经济活动日趋复杂，原始凭证从内容到形式越来越繁杂，它的失真问题一直困扰着会计工作者，在会计界是一个顽症。原始资料发票的真实性更是令人担忧，如今在会计事务工作中已经难以见到十分规范的原始发票，严重影响了会计信息质量。新《会计法》实施以来，虽然会计信息质量有了较大的提高，但原始凭证失真现象并没有得到良好的遏止，造成国家资产流失，财产损失，税收减少，因此对会计原始凭证失真的治理，是目前会计界亟待解决的问题。本文对原始凭证失真现象及产生原因进行了探究，提出了一些改进的意见和解决办法，其目的是使人们认识到原始凭证在经济管理中的重要作用，杜绝原始凭证失真现象的再次出现。  

关键词：原始凭证；失真；风险；应对措施