大专会计毕业论文5000子左右

大专会计毕业论文5000子左右 中央广播电视大学毕业实践 实践目 论会计信息失真的原因与对策 姓 名 王娟 学 号 1180201451006 potential detection needle P' to insert grounding very E' and current detection needle C' Zhijian. With wire E', P', C', respectively connected to the corresponding terminal on the meter e, p, c. Grounding resistance test wiring schematic 5.3.3.2, potential of test method local, potential link installation finished Hou, should for guide proclaim test, test with power can used no-load voltage for 4~24V of DC or Exchange power, test current not should is less than 0.2A, if, potential link Terminal Board and, potential link range within of metal pipeline, metal body end Zhijian of resistance is unlikely to Yu provides value, can think, potential link is effective of, as found guide pass bad of pipeline connection at, should for across wiring. At the time of construction, require close cooperation among various types to ensure equipotential bonding the always conducting. Electrical commissioning before commissioning before preparing serial number checking contents 1 wire and insulation resistance test wiring connections completed, light boxes, lamps, switches, outlets, insulation resistance testing before the seated or finished before wiring, electrical equipment and wiring insulation resistance test. 2 grounding or the checking of zero: review one by one is located in the sourcing is correct, contact is solid and reliable, is properly connected to ground online; devices close to the bare grounding conductor or neutral connection is complete; point should be connected to the grounding grid, cannot be used in the body of the device; Equipment grounding should contact is good, solid, reliable and identified the obvious. 论会计信息失真 会计信息是由会计工作者提供的关于企业生产经营活动过程和结果的一切会计资料。会计信息是会计信息使用者赖以决策的基础，会计信息质量的好坏优劣必定影响会计信息使用者的决策正确与否。因此，会计信息质量对会计信息使用者至关重要。保证会计信息内容真实，数字准确，资料可靠，不仅是会计信息客观性质特征的总要求，而且也是会计核算的一个基本目的和重要基础。在现代市场经济社会会计信息越来越重要。不管是国家宏观经济管理部门，还是企业内部经常管理部门，或者是资本市场的投资者等有关各方，都需要通过会计信息了解企业，并作为相应决策的依据。 会计信息是市场经济有效运行的重要基础,而真实性是对会计信息质量最基本的要求,市场经济的有效运行要求会计信息能够与它所反映的客观事实相符。而当前会计信息失真情况屡禁不止,如“德勤审计”、“美国安然”、“世通财务”等,不仅直接侵害国家利益扰乱国家经济秩序,导致宏观经济决策紊乱,而且加剧了整个社会的诚信危机。而会计信息失真的表现也多种多样,从会计确认、计量到会计报表编制,都存在不、不合理甚至不合法的行为,对市场经济秩序和企业规范管理构成了严重威胁,损害了社会。因此,本文对会计信息失真的成因及对策进行探讨分析,并提出治理对策,希望能够有所帮助。 一、会计信息的作用 会计信息的基本功效，对企业经理人员而言，是为了全面了解企业一定时期的财务状况及经营成果，评价内部各责任部门的工作业绩，据以加强管理、控掘内部潜力，进一步提高经济效益，也是发现企业运作中的失败与成功所在，继而做出有效的经营管理决策。会计信息对外部使用者尤其重要，因为如果没有会计信息，他们将不得不在极不确定的情况下活动。外部使用者包括目前和潜在的投资人、债权人、雇员、政府、银行、财政等等。在利用会计信息的外部用户中，如税务局，不仅对信息有特殊需要，而且有权规定应报送的信息。那些与企业已存在直接关系或考虑与企业建立直接关系的外部使用者必须根据所有可收集到手的信息作出决策，以确定是否与企业建立关系或者修订与企业现存的关系。 二、会计信息失真的表现以及及危害 (一)会计信息失真的表现 1、舞弊性会计信息失真 也就是通常所说的做假账。舞弊性会计信息失真指公然违反会计法律、，采用欺骗性 contact is solid and reliable, is properly connected to ground online; devices close to the bare grounding conductor or neutrct, wiring insulation resistance test. 2 grounding or the checking of zero: review one by one is located in the sourcing is corre lamps, switches, outlets, insulation resistance testing before the seated or finished before wiring, electrical equipment and boxes,g before preparing serial number checking contents 1 wire and insulation resistance test wiring connections completed, light tion among various types to ensure equipotential bonding the always conducting. Electrical commissioning before commissioninooperaof, as found guide pass bad of pipeline connection at, should for across wiring. At the time of construction, require close cetal pipeline, metal body end Zhijian of resistance is unlikely to Yu provides value, can think, potential link is effective and, potential link range within of mload voltage for 4~24V of DC or Exchange power, test current not should is less than 0.2A, if, potential link Terminal Board -l link installation finished Hou, should for guide proclaim test, test with power can used noentiaonding terminal on the meter e, p, c. Grounding resistance test wiring schematic 5.3.3.2, potential of test method local, potinsert grounding very E' and current detection needle C' Zhijian. With wire E', P', C', respectively connected to the corresp potential detection needle P' to1unding should contact is good, solid, reliable and identified the obvious.nt groal connection is complete; point should be connected to the grounding grid, cannot be used in the body of the device; Equipme 手段进行会计处理导致的会计信息失真。如虚构经济业务、伪造或变造会计资料、隐瞒或删除交易、滥用会计政策等，从而造成会计信息失真。 2、操作性会计信息失真 操作性会计信息失真是由于会计人员自身的业务素质所限或工作责任性不强等原因，发生专业判断失误或计算操作等错误而导致的过失性会计信息失真。 3、规范性会计信息失真 规范性会计信息失真是指由于会计法规、会计准则或会计制度本身存在问题造成的，如对相关的概念难以准确界定，或者法规中存在某些漏洞，不具备正确执行情况的环境和条件等，给某些单位出于某种动机制造不真实的会计信息提供了“可乘之机”。 (二)会计信息失真的危害 真实性是会计信息的生命。失真的会计信息不仅危及企业生存，损害投资者利益，还会影响国民经济的持续健康发展。会计信息失真的危害主要体现在以下几个方面。 1、会计信息失真会影响经济资源的合理流动 我国正在建立社会主义市场经济体制，国家改变了过去那种单一的由财政拨款的做法，投资主体逐渐趋向多元化，企业作为市场活动的基本经济单位，越来越依靠从投资市场筹集生产经营所需资金。如果会计信息失真失实，市场经济体制就很难正常运行，市场也很难完成社会经济资源的优化配置和有序流动。 2、会计信息失真将导致税收和国有资产的大量流失 会计信息失真会影响各项税款的正确计算、缴纳，如直接影响企业增值税、所得税的计算。税款计算和缴纳的错误率提高，偷逃税现象更加严重，从而将造成大量税收及其他资产的流失。 3、会计信息失真会造成企业经营管理混乱 一个企业会计资料虚假，会计数据不实，将会导致企业资产负债、损益核算失真。用这样的虚假会计信息去分析、考核财务成本，指导生产经营，只能得出错误的结论。再据以进行生产经营决策，其后果必然造成经营管理混乱，直至威胁企业的生存。 4、会计信息失真会损害投资者合法权益 随着企业投资主体的多元化，社会投资者日益关心企业会计信息，以便进行投资决策。一些企业向社会公布的虚假会计信息，会直接、间接地干扰投资者的决策，损害投资者的合法权益。 5、会计信息失真使得会计工作者的信誉遭到严重的损害 失真的会计信息助长了诸如贪污腐败、行贿受贿、权钱交易等不正之风和违法行为的滋生 is correct, contact is solid and reliable, is properly connected to ground online; devices close to the bare grounding conduc ment and wiring insulation resistance test. 2 grounding or the checking of zero: review one by one is located in the sourcingequiplight boxes, lamps, switches, outlets, insulation resistance testing before the seated or finished before wiring, electrical ssioning before preparing serial number checking contents 1 wire and insulation resistance test wiring connections completed,commi close cooperation among various types to ensure equipotential bonding the always conducting. Electrical commissioning beforeective of, as found guide pass bad of pipeline connection at, should for across wiring. At the time of construction, require is effe within of metal pipeline, metal body end Zhijian of resistance is unlikely to Yu provides value, can think, potential link f DC or Exchange power, test current not should is less than 0.2A, if, potential link Terminal Board and, potential link rangload voltage for 4~24V o-al, potential link installation finished Hou, should for guide proclaim test, test with power can used nocorresponding terminal on the meter e, p, c. Grounding resistance test wiring schematic 5.3.3.2, potential of test method loc ectively connected to thepotential detection needle P' to insert grounding very E' and current detection needle C' Zhijian. With wire E', P', C', resp2Equipment grounding should contact is good, solid, reliable and identified the obvious.r neutral connection is complete; point should be connected to the grounding grid, cannot be used in the body of the device; tor o 和蔓延，甚至使人们对证监会、注册会计师等中介机构产生了重重置疑。 三、会计信息失真的原因浅谈以下几点 (一)会计信息失真存在社会原因 1、单位领导指导思想不正: 单位领导本应对会计工作和会计资料的真实性、完整性负责。然而一些领导指导思想不正，为了小集团或个人利益，指使会计人员弄虚作假。导致会计信息失真。 2、会计人员素质不高: 会计人员是会计信息这种“产品”的“生产者”，他们的素质高低直接影响会计信息的质量。然而我国会计人员的整体素质都不高。许多会计师并不熟悉新的会计制度，对较复杂的会计业务很难较好地处理;另一方面会计人员的职业道德素质不高;坚持原则、严格执法、同违法违纪作斗争的少。 3、会计人员管理体制陈旧: 现行会计人员管理体制是在经济管理体制下制定的。毫无疑问，这种体制在计划经济暑期发挥了积极的作用。但是随着市场经济的建立和完善，“两权”分离政企职责的分开，仍旧沿袭现行体制，继续让会计人员在同一事务中履行多种不同的职责，同时担任经济活动的主体和客体，这实际上是将会计人员置于左右为难的两难境地。当企业利益与国家利益发生冲突时，作为企业员工的会计人员在企业领导权力压制下，为了自身不得不维护本单位利益，提供虚假会计信息。 4、企业监督机制不健全 企业缺乏会计监督的自觉性。企业的经营者在经营活动中的财务行为与会计法规制度发生抵触时，往往片面强调搞活经营，而放松对违纪违规行为的监督， 5、企业产权制度不明晰 现行国有企业产权制度不明确是会计信息失真的重要原因。我国国有企业经过多年的“放权让利”改革，在围绕落实企业的经营自主权方面取得了一定的成效，但并没有从根本上革除传统国有企业产权制度的弊端。 6、企业业绩评价体系不合理: 长期以来，对企业业绩的考核评价侧重于企业一定期间的经营结果，而不关心产生这种结果的程序或过程是否合理。企业业绩评价体系把注意力集中在利润、资产收益率等财务性评价指标上，而较少运用和分析一些相关的非财务性评价指标，只强调企业的经营成果是否达到了既定的目标，与过去和相关单位比处于何种水平等，而忽视企业是通过什么程序或采取哪些过 nt groal connection is complete; point should be connected to the grounding grid, cannot be used in the body of the device; Equipmecontact is solid and reliable, is properly connected to ground online; devices close to the bare grounding conductor or neutrct, wiring insulation resistance test. 2 grounding or the checking of zero: review one by one is located in the sourcing is corre lamps, switches, outlets, insulation resistance testing before the seated or finished before wiring, electrical equipment and boxes,g before preparing serial number checking contents 1 wire and insulation resistance test wiring connections completed, light tion among various types to ensure equipotential bonding the always conducting. Electrical commissioning before commissioninooperaof, as found guide pass bad of pipeline connection at, should for across wiring. At the time of construction, require close cetal pipeline, metal body end Zhijian of resistance is unlikely to Yu provides value, can think, potential link is effective and, potential link range within of mload voltage for 4~24V of DC or Exchange power, test current not should is less than 0.2A, if, potential link Terminal Board -l link installation finished Hou, should for guide proclaim test, test with power can used noentiaonding terminal on the meter e, p, c. Grounding resistance test wiring schematic 5.3.3.2, potential of test method local, potinsert grounding very E' and current detection needle C' Zhijian. With wire E', P', C', respectively connected to the corresp potential detection needle P' to3unding should contact is good, solid, reliable and identified the obvious. 程来达到这种结果的。 7、对违反会计法规的处罚力度不够 尽管我国的会计法规建设取得了可喜的成绩，但是，有法不依、执法不严，对违反会计法规的处罚力度不够，使得会计信息失真现象屡禁不止。 (二)会计信息失真存在的具体原因 1、会计准则体系不完善 只有制定科学、规范的会计准则，才能对企业会计核算和信息披露进行严格规范。随着社会主义市场经济体制的建立和逐步完善，1992年11月颁布的《企业会计准则》，已显现出一定程度的不适应。到目前为止，具体会计准则也只出台了八项，其中六项还只在上市公司中实施。 2、缺乏一套有效的会计信息质量保证体系 我国的会计信息失真，其原因虽多，但同时也与目前企业缺少一支与其规模、地位相称的高级人才队伍因素密切有关，而这能使企业真正领悟企业会计准则的精神实质，研究和开发出适合本企业实际的会计政策和会计管理体系，为确保生产出高质量的会计信息打下基础。因此由于高素质、高水平的会计人才的严重短缺，缺乏调动会计人才工作的激励机制和约束机制，这些都导致会计人才和企业领导“有意”和“无意”地参与制造虚假会计信息。 3、部分会计人员整体素质不高 会计人员是会计信息这种"产品"的"生产者",他们的素质高低直接影响会计信息的质量。随着社会主义市场经济的发展，知识更新的步伐加快，法律法规在逐渐完善，这就需要会计人员不断更新观念、学习新法规、掌握新知识，不断地加强职业道德培训、塑造会计行业诚信理念。特别是新的会计制度和会计准则发布实施后，需要广大会计人员具备扎实的业务理论和丰富的工作经验，根据制度及准则的要求和实际情况对会计实务做出正确判断和处理。但目前会计人员的实际水平与市场经济条件下进行职业判断的要求还有差距，这样也会带来会计信息的失真。 4、监督机制不健全 首先,企业缺乏会计监督的自觉性企业的经营者在经营活动中的财务行为与会计法规制度发生抵触时,往往片面强调搞活经营, 而放松对违纪违规行为的监督,削弱了会计监督。会计监督,财政监督,审计监督,税务监督等各种经济监督之间监督不统一,管理上各自为政,功能上相互交叉,无法有机结合,不能从整体上有效地发挥监督作用。虽然有关部门每年都要进行税收财务物价检查,会计师事务所每年都要对会计报表审计验证,但其经常性。 规范性以及广度,深度,力度都不能给企业内部会计监督提供有力支持,也无法形成对企业会计监督的有效再监督机制。 其次,企业内部审计监督软弱。内部审计作为国家监督体系的组成部分之一,代表着国家利益, ssioning before preparing serial number checking contents 1 wire and insulation resistance test wiring connections completed,commi close cooperation among various types to ensure equipotential bonding the always conducting. Electrical commissioning beforeective of, as found guide pass bad of pipeline connection at, should for across wiring. At the time of construction, require is effe within of metal pipeline, metal body end Zhijian of resistance is unlikely to Yu provides value, can think, potential link f DC or Exchange power, test current not should is less than 0.2A, if, potential link Terminal Board and, potential link rangload voltage for 4~24V o-al, potential link installation finished Hou, should for guide proclaim test, test with power can used nocorresponding terminal on the meter e, p, c. Grounding resistance test wiring schematic 5.3.3.2, potential of test method loc ectively connected to thepotential detection needle P' to insert grounding very E' and current detection needle C' Zhijian. With wire E', P', C', resp4Equipment grounding should contact is good, solid, reliable and identified the obvious.r neutral connection is complete; point should be connected to the grounding grid, cannot be used in the body of the device; tor ois correct, contact is solid and reliable, is properly connected to ground online; devices close to the bare grounding conduc ment and wiring insulation resistance test. 2 grounding or the checking of zero: review one by one is located in the sourcingequiplight boxes, lamps, switches, outlets, insulation resistance testing before the seated or finished before wiring, electrical 通过企业经济活动的监督和控制,保证国家财经法规的贯彻执行,同时内部审计又是加强企业经营管理的一个重要环节,代表着单位利益。许多企业领导认为内部审计实际上是一种代表国家实施的微观经济监督,其主要职能与国家审计没有多少实质性的差别,只是审计范围大小的不同。迫于国务院颁布的《国务院关于审计工作暂行规定》文件精神,不得不设立内部审计部门。这样内部审计机构在运行中不能被企业真正接纳,反而受企业排斥。内部审计机构的审计人员不能过多地参与企业的经营决策,担心自己的工作被领导误解,采取明哲保身的工作态度,在工作中处处小心翼翼,对企业违法违纪的财务活动视而不见。这也是造成企业会计信息失真的重要原因之一。 5、会计法律法规不完善，落实不到位 应当看到，我国现行法规中，缺乏对会计信息具体认定的法律规定。如对什么是虚假会计信息、如何确认虚假会计信息以及对制造虚假会计信息的人员法律责任如何分担、如何处罚等，在法律上都是非常模糊的问题。 6、会计工作社会监督体系不完善 社会监督主要指注册会计师的审计监督。在我国由于会计师自身业务水平有限，管理体制不合理，加之职业道德的淡化等原因，使得注册会计师在执业中很难保持“独立性”，难以做到客观、公正。 四、会计信息失真的治理对策 (一)会计信息失真的治理对策具体外部措施 1、提高单位领导的会计法规意识 单位领导的指导思想不正，是造成会计信息失真的重要原因。对会计信息失真的治理，必须组织单位领导学习会计法规，使单位领导提高会计法规意识;端正指导思想，明确自己对会计工作和会计资料的真实性、完整性责任。 2、提高会计人员的业务素质和职业道德素质 提高会计工作的质量保证会计信息的真实、完整，要通过提高会计人员的素质来实现。首先，会计人员要有较高的业务素质，既要掌握会计专业的基础理论和基本技能，又要能通过对会计核算资料的考核分析来参与企业的经营决策。为企业的现代化经营与管理提供参考。其次，会计人员要较高的职业道德素质，做到敬业爱岗、熟悉法规、依法办事、客观公正、搞好服务、保密守信，以“不做假账”为道德准绳，以《会计法》为行为准则，做到自律、自重、依法理财。 3、改革现行会计人员管理体制 改变会计人员隶属关系，变企业单位所有为社会所有。将会计人员全面推向市场，实行社会化管理。逐步形成“社会招聘、工酬分离、风险执行、行业自律、政府监管、全面规范”的会 5unding should contact is good, solid, reliable and identified the obvious.nt groal connection is complete; point should be connected to the grounding grid, cannot be used in the body of the device; Equipmecontact is solid and reliable, is properly connected to ground online; devices close to the bare grounding conductor or neutrct, wiring insulation resistance test. 2 grounding or the checking of zero: review one by one is located in the sourcing is corre lamps, switches, outlets, insulation resistance testing before the seated or finished before wiring, electrical equipment and boxes,g before preparing serial number checking contents 1 wire and insulation resistance test wiring connections completed, light tion among various types to ensure equipotential bonding the always conducting. Electrical commissioning before commissioninooperaof, as found guide pass bad of pipeline connection at, should for across wiring. At the time of construction, require close cetal pipeline, metal body end Zhijian of resistance is unlikely to Yu provides value, can think, potential link is effective and, potential link range within of mload voltage for 4~24V of DC or Exchange power, test current not should is less than 0.2A, if, potential link Terminal Board -l link installation finished Hou, should for guide proclaim test, test with power can used noentiaonding terminal on the meter e, p, c. Grounding resistance test wiring schematic 5.3.3.2, potential of test method local, potinsert grounding very E' and current detection needle C' Zhijian. With wire E', P', C', respectively connected to the corresp potential detection needle P' to 计人员管理体制。 (二)会计信息失真治理的具体内部措施 1、完善会计制度和准则，统一计量标准，减少人为的判断和估计 为减少资产减值准备中的人为操纵，有关部门应进一步明确会计制度和会计准则的相关规定，使减值准备的计提方法和计提比例更先进、更科学、更严格限制可能导致会计信息模糊和失真的处理方法，尽可能缩小会计人员人为估计和判断的范围，避免企业执行会计政策的主观随意性，统一和规范资产减值准备的计提方法和计提比例，尽可能减少同类业务处理方法的多样性和选择权，从而增强会计信息的统一性和可比性，尽量控制企业对会计政策的选择权，以避免使政策的灵活性成为企业操纵利润的手段。 2、提高会计人员的业务素质，加强职业道德机制建设 会计人员是会计活动的主体，只有会计人员业务素质、业务水平、职业判断能力相应提高，才能保证会计信息的真实性。(1)完善会计人员的从业资格考试，重视学历学位，逐步提高整个会计人员的业务水平。(2)加强会计人员的继续教育制度， 树立会计人员终身教育观念，切实提高他们的素质，更新知识。(3)普及会计人员的法律知识，增强他们的法律意识。(4)有关部门和会计界人士要共同努力，建立高尚的会计职业道德，树立会计人员的良好职业形象，形成“造假可耻”的氛围，为杜绝造假创造良好的社会环境。 、有效利用内部会计控制，提高会计信息质量 3 要按照国家有关法律、法规的规定及会计不相容职务相分离原则，建立与完善企业内部会计控制制度， 严格会计核算基本程序，合理设置会计及相关工作职位，明确职责权限，实行财务人员定期或不定期的岗位轮换制度，完善企业的内部牵制和监督制约机制，真正做到不相容职务相互分离、相互制约、相互监督，规范会计行为，保证会计资料的真实、合法、完整。同时，各单位应建立健全单位内部审计监督制度。 4、严肃财经法规，加大执法力度 要治理会计信息失真，提高会计质量，维护正常的会计工作秩序，关键在于不断完善会计法规，强化执法力度。尤其是在当前会计造假现象时有发生，以致阻碍市场经济正常运行的情况下，要广泛宣传和严格贯彻、实施新修订的《会计法》，针对那些会计信息失真的典型单位、典型责任人，特别是那些指使、甚至强令会计人员做假账、编假报表的单位责任人，严格按照《会计法》规定及时从严处理，并公诸于众，以起到震慑作用。各级财政、税务、审计、证券、银行等部门，要加强日常工作的监督和检查，真正做到有法必依、执法必严、违法必究。 5、完善注册会计师审计制度 tor ois correct, contact is solid and reliable, is properly connected to ground online; devices close to the bare grounding conduc ment and wiring insulation resistance test. 2 grounding or the checking of zero: review one by one is located in the sourcingequiplight boxes, lamps, switches, outlets, insulation resistance testing before the seated or finished before wiring, electrical ssioning before preparing serial number checking contents 1 wire and insulation resistance test wiring connections completed,commi close cooperation among various types to ensure equipotential bonding the always conducting. Electrical commissioning beforeective of, as found guide pass bad of pipeline connection at, should for across wiring. At the time of construction, require is effe within of metal pipeline, metal body end Zhijian of resistance is unlikely to Yu provides value, can think, potential link f DC or Exchange power, test current not should is less than 0.2A, if, potential link Terminal Board and, potential link rangload voltage for 4~24V o-al, potential link installation finished Hou, should for guide proclaim test, test with power can used nocorresponding terminal on the meter e, p, c. Grounding resistance test wiring schematic 5.3.3.2, potential of test method loc ectively connected to thepotential detection needle P' to insert grounding very E' and current detection needle C' Zhijian. With wire E', P', C', resp6Equipment grounding should contact is good, solid, reliable and identified the obvious.r neutral connection is complete; point should be connected to the grounding grid, cannot be used in the body of the device; 我国虽然有名目繁多的监督部门，且隔三岔五地检查，但往往是一些为了实现特定目的和利益的行为，监督成本高昂，对于防范会计信息失真所起的作用不大。因此应转变监督方式，建立以注册会计师为主体的监督体系。国家一方面要提高注册会计师队伍的质量， 增强注册会计师的独立性，提高注册会计师的职业道德水平，另一方面要对注册会计师的服务质量进行抽查， 发现舞弊行为，及时果断处理。 此综上所述，会计信息失真，虚假会计信息产生，其具体原因是多种多样的，而且极为复杂，要治理 ，就不能单纯靠一种措施，而必须注意对多种治理措施的综合运用。为此，应以会计法制建设为核心，开展多种形式的宣传教育，进一步规范经济秩序，结合惩治腐败。总之，虚假会计信息的治理工作是一项系统工程，需要各有关部门齐抓共管，相互协调，只有这样，才能为我国的经济发展创造良好的信息环境。 五、结论 总之,会计信息失真问题现在已经不仅仅是单纯的经济问题,它波及了社会生活的方方面面,对市场经济的健康发展产生了极大的影响,也使会计的诚信丧失殆尽,与我们大力提倡的“荣辱观”“和谐社会”背道而驰。因此,重塑会计诚信已迫在眉睫,刻不容缓。 “经济越发展， 会计越重要”。随着我国加入世贸组织，更加深入的融入全球市场经济， 对会计信息的要求必然越来越高。我们应当清醒地认识到，会计信息失真在会计实务中的表现形式多种多样，产生的原因极为复杂。作为一项系统工程，会计信息失真的治理需各有关部门相互协调，只有内外联手，多管齐下， 综合治理，逐步推进， 才能达到标本兼治的目的，才能为我国经济发展创造良好的信息环境。 wiring insulation resistance test. 2 grounding or the checking of zero: review one by one is located in the sourcing is corre lamps, switches, outlets, insulation resistance testing before the seated or finished before wiring, electrical equipment and boxes,g before preparing serial number checking contents 1 wire and insulation resistance test wiring connections completed, light tion among various types to ensure equipotential bonding the always conducting. Electrical commissioning before commissioninooperaof, as found guide pass bad of pipeline connection at, should for across wiring. At the time of construction, require close cetal pipeline, metal body end Zhijian of resistance is unlikely to Yu provides value, can think, potential link is effective and, potential link range within of mload voltage for 4~24V of DC or Exchange power, test current not should is less than 0.2A, if, potential link Terminal Board -l link installation finished Hou, should for guide proclaim test, test with power can used noentiaonding terminal on the meter e, p, c. Grounding resistance test wiring schematic 5.3.3.2, potential of test method local, potinsert grounding very E' and current detection needle C' Zhijian. With wire E', P', C', respectively connected to the corresp potential detection needle P' to7unding should contact is good, solid, reliable and identified the obvious.nt groal connection is complete; point should be connected to the grounding grid, cannot be used in the body of the device; Equipmecontact is solid and reliable, is properly connected to ground online; devices close to the bare grounding conductor or neutrct,