浅议寻机性会计的危害及防范措施  

Analysis on Countermeasure and Endangerment of Opportunity-Oriented Accounting

作　　者：涂德志[1] 陈永斌 

机构地区：[1]嘉应学院财经系,广东梅州514015 [2]广东省商业学校,广东广州510360

出　　处：《嘉应学院学报》2004年第4期32-34,共3页Journal of Jiaying University

摘　　要：寻机性会计是指在未明确规定会计准则的领域中,有意识地美化企业财务状况,或是高报企业收益,它歪曲了公司的经营成果以及财务状况。本文主要分析了寻机性会计的表现形式、危害及防范措施,指出建立和完善高质量会计准则和会计规范,严格执法、加大处罚力度是对寻机性会计较有效的防范措施。Opportunity-oriented accounting is defined as consciously aggrandizing company's income and transfiguring financial position in the field which those accounting postulates still remain uncertain, in which it brings the effect of distorting the result of management and misrepresenting company's financial position. Analysis of countermeasures, endangerment and forms of performance, and suggests, including establishment and consummation of high quality accounting postulates and accounting criterions, strict law execution, heavier punishment, on probing into more effective way to fight with opportunity-oriented accounting, in this article, are all concerned.

关 键 词：寻机性会计 危害 防范措施 会计规范 会计准则 

分 类 号：F230[经济管理—会计学]