原始憑證失真及解決辦法探析

內 容 摘 要

原始憑證是在經濟業務發生或完成時取得或填制的，它可以明確經濟責任，是進行核算工作的原始資料和重要依據，是會計資料中最具有法律效力的一種文件。所以，原始憑證的真實合法、準確完整決定會計信息質量的好壞。在市場經濟活動日趨復雜化的今天，原始憑證失真現象在當前的經濟社會中尤為普遍，它不僅是會計信息中最基礎的一項，也是最重要的一項，而會計信息失真將嚴重影響一個國家的經濟秩序。會計信息是國家宏觀調控的重要依據，原始憑證失真會導致宏觀調控的核算資料不真實，從而使宏觀調控的基礎失去了可靠性，使國家宏觀調控達不到效果，將嚴重影響國家的經濟秩序。目前，原始憑證造假的手法繁多，導致原始憑證失真的種類也越來多樣化。本文首先從原始憑證失真的現狀、原因進行了詳細的分析，進而對失真造成的風險及危害進行了闡述，最后對其提出了一些改進的意見和解決辦法，希望原始憑證的失真情況能得到一定程度的改善。

[關鍵詞]：原始憑證 失真 會計信息 解決辦法

目       錄

摘要·······················································································································3

一、前言·················································································································5

二、原始憑證失真的現狀分析····················································································5

（一）原始憑證填制不完整················································································5

（二）原始憑證填制不真實················································································5

（三）原始憑證填制不合法················································································5

三、原始憑證失真的原因分析····················································································6

（一）企業內部的制度不健全·············································································6

（二）社會經濟因素··························································································6

（三）財務報銷制度滯后····················································································6

（四）財務人員素質··························································································6

四、原始憑證失真情況造成的風險及危害···································································7

（一）影響國家宏觀經濟調控及經濟發展·····························································7

（二）損害公共利益···························································································7

（三）有損會計隊伍的建設················································································7

（四）影響企業管理者的科學決策·······································································7

五、原始憑證失真的解決辦法····················································································7

（一）建立健全的會計法律法規··········································································7

（二）加強法律法規宣傳····················································································7

（三）建立現代企業制度，培養職業經理人··························································8

培養職業監督人·····················································································8

（五）與票據管理部門建立長期協助機制·····························································8

（六）加強誠信觀念培養····················································································8

六、結論·················································································································9

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