原始凭证失真及解决办法探析

内 容 摘 要

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，在会计界是一个顽疾。原始资料的真实性更是令人十分担忧。如今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。本文对原始凭证的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方法，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  危害  解决办法

目       录

封面···························································1

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

目录···························································4

原始凭证失真的现状··········································5

原始凭证失真的手法··········································6

原始凭证失真的原因··········································6

3.1原始凭证失真的外在原因·······································5

3.2原始凭证失真的内在原因·······································7

4、 原始凭证失真造成的风险及危害································9

4.1 原始凭证失真会直接影响到国家经济客观决策的合理有效性·········7

4.2 为偷税漏税的不良行为造成了有机可乘···························7

4.3 损害公众利益·················································7

4.4 影响企业经营管理者的科学决策·································7

4.5 我国法律制度不够完善········································10

5、 原始凭证失真的解决办法······································11

5.1 加强企业会计人员培训·········································11

5.2 建立实行健全的会计凭证审核制度·······························11

5.3 发展与时俱进的观点···········································11

5.4 我国法律制度不够完善·········································11

5.5加强会计管理体制··············································11

6、  结论························································12

7、  文献