How to ensure that the accounting information is true, accurate and complete

There is indeed a lot of knowledge in accounting, and it is necessary to start with the basics. First of all, study and study: basic accounting, financial regulations, and then talk about other things after taking the accounting qualification certificate. If you want to learn quickly, you can still apply for an accounting training course online.

To ensure the authenticity, accuracy and completeness of accounting information, we mainly start from the following aspects:

1. Truly implement internal audit.

Supervision system. Internal audit ensures the internal control of the enterprise through comprehensive, regular and timely supervision of the economic activities of the enterprise.

Gradually improve, so as to ensure the accuracy and reliability of accounting information, and protect the safety and integrity of assets. In the construction of accounting work, the competent departments at higher levels and their enterprise managers should not only limit their objectives to the accounting departments and accounting personnel, but should also elevate the work to the level of the entire enterprise management, establish and improve the accounting post system, and form a system of division of labor and cooperation with mutual restraint and mutual supervision, so as to fundamentally eliminate the phenomenon of distortion of accounting information.

2. Strengthen the quality of employees. Business operators and accountants are the direct providers and users of enterprise accounting information, and the professional ethics of business operators and accountants.

The improvement of level and professional quality is an important part of preventing the distortion of accounting information. In the enterprise, it is necessary to strictly implement the certificate system and improve the professional level of accounting personnel; In the daily work, it is necessary to strengthen the follow-up education of accounting personnel, focusing on strengthening the professional training and computer operation ability training of accounting personnel, so that the financial and accounting work will change from accounting to management, from traditional to modern, from single to comprehensive, so that the quality of accounting personnel can adapt to the establishment of a modern enterprise system.

and the need to be in line with international standards.

The authenticity, accuracy, completeness and timeliness of accounting data are the most basic quality requirements of accounting data and the life of accounting work. This statement is false.

The correct way to say it is:

Authenticity and completeness are the most basic quality requirements of accounting data and the lifeline of accounting work.

Accounting data mainly refers to accounting vouchers, accounting books, financial accounting reports and other accounting professional data, which is an important achievement of accounting and an important basis for investors to make investment decisions, operators to carry out business management, and the state to carry out macroeconomic regulation and control.

Yes, from the general principles of accounting, there are 12 items and 4 categories. Authenticity, accuracy, and completeness come from the principle of objectivity, and timeliness comes from the principle of timeliness.

I see that there are many places on the Internet that explain only authenticity and integrity.

No, the authenticity of accounting data is the most basic quality requirement of accounting data.

1) Accounting information, the main model difference refers to accounting vouchers, accounting books, financial accounting reports and other accounting professional information.

2) The authenticity and completeness of the accounting data is the most basic quality requirement of the accounting data, and it is the life of the accounting work.

3) Do not forge or alter accounting information. No unit or individual may instruct, instigate, or compel accounting institutions or accountants to forge or alter accounting vouchers, account books, or other accounting materials or provide false financial accounting reports in any way. No unit or individual may forge or alter accounting vouchers, accounting books, or other accounting materials, and shall not provide false financial accounting reports.

The Accounting Law stipulates that the responsible person of a unit shall be responsible for the authenticity and completeness of the accounting work and accounting materials of the unit, and it is not necessary for the responsible person of the unit to carry out accounting and accounting supervision on behalf of the accounting personnel. The main thrust is:

1.The responsible person of the unit must study the law, know the law, consciously abide by the law, handle the accounting procedures in strict accordance with the accounting laws, regulations, and the provisions of the unified national accounting system for the economic business in charge of or handle, and use his authority to interfere with accounting institutions and accounting personnel in carrying out accounting and accounting supervision according to law.

2.The responsible person of the unit must strengthen the leadership of the accounting work of the unit, support the accounting institutions and accounting personnel in handling accounting affairs in accordance with the provisions of the accounting laws, regulations, and the state's unified accounting system, carry out accounting and accounting supervision, help the accounting institutions and accounting personnel solve the problems and difficulties encountered in accounting and accounting supervision, and support the accounting institutions and accounting personnel in performing their duties according to law.

3.The responsible person of the unit must attach importance to and strengthen the legal education of all the staff and staff of the village and the unit, ensure that all the staff and staff of the unit consciously act in accordance with the provisions of the accounting laws, regulations, and the unified accounting system of the state, and support and cooperate with the accounting institutions and accounting personnel in performing their duties in a disorderly manner according to law.

4.The person in charge of the unit must attach importance to and strengthen the construction of the internal accounting organization of the unit, establish and improve the internal control mechanism, allocate appropriate and qualified accounting personnel, clarify the responsibilities and mutual restraint measures of each link in the generation of accounting data, and urge the accounting institutions and accounting personnel to carry out accounting and accounting supervision in strict accordance with the provisions of accounting laws, regulations, and the national unified accounting system, so as to ensure that the accounting data of the unit are true and complete.

5.The person in charge of the unit must enhance his sense of responsibility, and before issuing the accounting information compiled by the unit or publicly disclosed to the public, he shall be responsible for the internal supervision and audit institution of the unit to audit and put forward opinions first, and then decide whether to issue it, so as to ensure that the accounting information issued is true and complete.

The person in charge of the unit shall conscientiously fulfill the obligations stipulated in the Accounting Law and truly assume the responsibility of being the "first responsible person" for the authenticity and completeness of the accounting work and accounting materials of the unit.

The person in charge of the negative state of the unit is responsible for the authenticity and completeness of the accounting information.

The responsibility of the person in charge of the unit for the financial accounting report is to ensure the authenticity and completeness of the financial accounting report. The Accounting Law has clearly stipulated in the General Provisions that the person in charge of a unit shall be responsible for the authenticity and completeness of the accounting work and accounting materials of the unit, of which "accounting materials" include financial accounting reports.

In the chapter on accounting, it is specifically stipulated that the person in charge of the unit should ensure the truthfulness and completeness of the financial accounting report, which is a special emphasis to highlight the important accounting information of the financial accounting report. It is also an important part of the person in charge of the unit to be responsible for the authenticity and completeness of the accounting work and accounting materials. Because of the distortion of accounting information, the problems of false accounts by units are more serious, and the most concentrated manifestation is in the financial accounting report.

Matters to be paid attention to in the examination of accounting certificate:

1. Understand the content and requirements of the exam.

Careful study of the exam content and requirements is required. Exam subjects include Fundamentals of Accounting, Financial Accounting, Cost Accounting and Auditing, Taxation and Auditing, etc. It is also necessary to understand the exam format and time allocation in order to prepare a reasonable study plan.

2. Choose the right course of study.

It is necessary to choose an authoritative accounting exam training institution to get professional guidance and coaching. At the same time, you need to choose the relevant training course according to your understanding ability, study time and budget, and you can choose an online** course or a traditional face-to-face course. It is necessary to read the relevant examination materials intensively, and read more accounting books and other related materials used in other markets.

3. Arrange time rationally.

The exam is not a one-day test, but it takes a certain amount of time and energy. Students need to schedule as much study time as possible according to their work and study time, and plan their revision time and strategies reasonably to be fully prepared for the exam. Practise mock questions to consolidate the basics of accounting and test your mastery.

4. Pay attention to the details of the exam. Sail the former.

Before the test, you need to pay attention to the details of the test, such as the test location, test time, material requirements, and required documents. These are all things that need to be prepared before the exam so as not to delay the exam. A confident, positive and optimistic mindset is especially important for exams.

Don't be overly anxious and trust that you're well prepared.

1. Formulate and issue specific accounting standards as soon as possible and continue to improve the accounting system. On the basis of conscientiously summarizing the implementation of the current accounting standards, and in accordance with the requirements of the market economy and the development of the market, a number of specific accounting standards that are in harmony with international practices and reflect the characteristics of China's economic development should be issued in a timely manner, so as to further improve the quality and transparency of accounting information and standardize the disclosure of accounting information. At the same time, in view of the fact that the accounting system will be parallel to the accounting standards for a long period of time, it is necessary to strive to enhance the sensitivity of the accounting system and reflect in a timely manner the ever-changing and increasingly complex economic operations.

In particular, in the process of formulating standards, it is necessary to adopt a cautious and cautious attitude, properly handle the relationship between the uniformity and flexibility of accounting standards, and avoid individual enterprises from using legal and unreasonable means to whitewash their financial reports and manipulate their profits.

2. Improve the quality of the team of certified public accountants, and standardize social audit supervision by legal means. As the "economic police" who maintain economic order and fairly verify financial reports, certified public accountants should become an important force in improving the quality of accounting information, but the actual situation is deeply worrying. On the one hand, it is necessary to improve the professional quality of the CPA team through various trainings, and it is even more necessary to severely crack down on those CPAs and accounting firms that violate professional ethics and collude with enterprises to provide false reports through legal means, so as to ensure the fairness of this profession and thus standardize social audit supervision.

3. Implement the appointment system of accounting personnel to strengthen the objectivity and independence of accounting personnel. The appointment system of accounting personnel is a topic that people talk about a lot at present, and through the implementation of the appointment system, it can ensure that accounting personnel can carry out their work relatively independently, and are not completely subject to the person in charge of the enterprise, so as to avoid "standing."

1. Establish and improve the rules and regulations In order to ensure the originality, authenticity and integrity of the accounting files, all units must strengthen the leadership of the management of the accounting files, establish a perfect management system for the filing, filing, safekeeping, inspection and destruction of the accounting files, and ensure that the accounting files are properly kept, stored in an orderly manner, and easy to find, and strictly prevent damage, loss and leakage. When the laws and regulations are perfect, the work will be followed, and those who cheat will have some scruples. To improve the laws and regulations, it is necessary to improve the bookkeeping rules.

Bookkeeping rules are an important guarantee for standardizing accounting behaviors and improving the quality of accounting information. In recent years, the phenomenon of distortion of accounting information in many units has been very serious, and the problems of making false accounts, engaging in off-the-books accounts, and violating financial and economic discipline have occurred from time to time, which has caused people to doubt the authenticity of accounting information; therefore, accounting personnel must fill in accounting vouchers, register accounting books, and prepare financial accounting statements according to law, and it is very important for no unit or individual to arbitrarily change accounting standards, conscientiously do a good job in financial work, and ensure the authenticity and completeness of accounting information and materials.