On The Five Strict Prohibition Of Accounting In The New Accounting Law

The accounting of company and enterprise is the most important part of the whole accounting system.

Whether the accounting work of companies or enterprises is well done directly affects the quality of accounting information in the whole country.

At present, accounting problems are chaotic and accounting information is distorted, especially in some companies and enterprises.

To this end, the revised "new accounting law" has only third chapters on the special provisions of accounting for companies and enterprises, while stipulates the basic requirements for companies, enterprises to confirm, measure and record accounting elements, and prohibits the representative accounting behavior in accounting.

The former part of this chapter mainly stresses the necessity of implementing the unified accounting system of the state, and should pay attention to five prohibitions of companies and enterprises.

The accounting of the company and enterprises is the key point of our accounting work. It is also a prominent problem in making false accounts and providing false financial accounting reports.

For this reason, the new accounting law is prone to appear false and fraudulent in the twenty-sixth section of accounting for companies and enterprises, and forbid mandatory provisions to prevent and prevent fraudulent accounts, and further standardize the accounting of companies and enterprises.

There are five aspects of prohibition in accounting of companies and enterprises.

It is prohibited to distort the financial situation of companies and enterprises. The financial situation of companies and enterprises is mainly reflected by three elements, namely assets, liabilities and owners' equity.

Assets reflect the existing resources and scale of enterprises; liabilities reflect the existing loans, debts and obligations of enterprises, and can also be understood as how much of the total assets are formed through liabilities; owners' equity reflects the size of net assets, and it can also be understood as how many of the total assets belong to investors.

The recognition and measurement of these three elements are reflected in the balance sheet.

Through analyzing the balance sheet, the users of accounting information can have a clear understanding of the assets scale and structure, scale and structure of liabilities, and the composition of owners' rights and interests, and make general judgments on the solvency and turnover speed of companies and enterprises.

Therefore, the recognition and measurement of assets, liabilities and owners' equity is of great significance to users of accounting information, especially creditors.

In order to truly and completely reflect the financial position of a company or an enterprise, the recognition and measurement of assets, liabilities and owners' interests must strictly abide by the uniform accounting system of the state.

It has been stated before that an accounting element should conform to some basic standards.

In these standards, reliable measurement, correlation and reliability are the common confirmation criteria of all items or elements. Only when the definition is defined, there are differences in the definition of each element.

However, the criteria for identifying certain elements, such as assets, liabilities and owners' equity, are the same.

For example, if a project is to be recognized as an asset, it must be a real asset. It must bring the future economic benefits to the company and the enterprise.

In addition, for a specific asset, once the measurement attribute is selected, it can not be arbitrarily changed. This is the requirement of the consistency principle of accounting, and is also to ensure the comparability of accounting information.

In the actual work, some companies and enterprises will spend a lot of money on their assets as assets, and some companies and enterprises will keep their old and cold equipment out of their historical cost. These practices exaggerate assets on the one hand and increase profits on the other hand, which is a serious violation of law.

The China Securities Regulatory Commission has punished several listed companies for this purpose.

It can be seen that if a company or an enterprise arbitrarily changes the recognition standard or measurement method of assets, liabilities and owners' equity, it will lead to false listing, listing, listing or listing of assets, liabilities and owners' rights and interests in financial accounting reports, which can not truly reflect the financial situation of companies and enterprises, making financial accounting reports users feel at a loss, or even misleading users of financial accounting reports.

Two, prohibiting manipulation of revenue and identifying revenue is the first element to determine the operating results of a company or an enterprise.

The business income of a company or an enterprise is the final link of its production and operation business, and it is an important symbol of whether the production and operation results of the company or enterprise can be recognized by the society.

Income is directly related to profit. It is an important factor determining the size of profit.

Accounting information users can understand the income structure of companies and enterprises through analyzing the income of companies and enterprises. For example, analyzing the proportion of main business revenue and other business income, we can judge whether the profits of companies and enterprises are normal, and evaluate the long-term profitability of companies and enterprises.

There are two main problems related to income recognition: one is the time of confirmation, and the other is the amount of confirmation. Two

When a paction occurs, whether the corresponding income can be recognized depends on whether the standard of income recognition is met, when the standard of income recognition is met, and when to confirm the income.

For example, the revenue from selling goods should be confirmed when the following conditions are met: 1. the company and the enterprise have pferred the main risks and rewards to the buyers; the 2. companies and enterprises have not retained the right of continuous management which is usually associated with ownership, nor have they implemented the control of the sold goods; 3. the economic benefits related to the paction can flow into the company and the enterprise; 4., the relevant income and cost can be reliably measured.

These criteria boil down to the saying that income should be recognized when it is realized.

If a sales business fails to satisfy or does not fully meet these conditions, it shows that revenue is not realized. Companies and enterprises should not confirm sales revenue.

In actual work, income recognition is the most problematic area.

Many cases that have occurred are related to this problem.

Some companies and enterprises did not confirm their income according to the standard of income recognition, resulting in serious consequences.

There are two kinds of common income manipulation. One is to identify revenue in advance. The purpose is to whitewash the operation results of companies and enterprises and provide false financial indicators so that they can issue shares and give bonuses.

For example, when a listed company does not pfer the main risks and rewards to the buyer in the ownership, it confirms the sales revenue of a piece of land and a house on it, resulting in a false earnings per share and a great damage to the interests of shareholders.

The company was severely punished by the China Securities Regulatory Commission.

The other is to postpone the recognition of income, that is, to deliberately postpone the income recognized in the current period to the subsequent accounting period. The purpose is to conceal one income. If the profit is not enough in the future period, the income will be enriched. On the other hand, the tax can be paid less.

No matter whether the revenue is recognized in advance or the revenue is postponed, the income data in the profit statement will be inaccurate, which will further affect the accuracy of profit data.

In this way, the information provided to the users of the financial accounting report on the results of the operation of the company or enterprise is inaccurate. If the user makes a decision on this basis, it may cause losses.

Early or delayed acknowledgement of income is a serious offence and must be resolutely stopped.

For this reason, a company or an enterprise should abide by the provisions on income recognition in the unified accounting system of the state. It is forbidden to dump or conceal revenue. Nor is it allowed to postpone or confirm revenue in advance.

Three, prohibit the alteration and confirmation of costs and costs.

The cost and cost of company and enterprise mainly reflect the consumption of resources.

Through the analysis of company and enterprise cost items, accounting information (accounting information) users can have a general understanding of the occurrence of the company, enterprise expenses, main purposes and scale of expenses. Through the analysis of cost, we can know the cost of the products of the company and the company, and compare with the selling price, we can also analyze the profit of the products.

It can be seen that cost, cost information and income information are very important for users of accounting information (accounting information).

The company confirms that the cost and cost of the company and enterprise should meet the requirements of accrual basis.

In the expenses incurred by a company or enterprise for a certain accounting period, the expenses incurred for the production of certain types and certain quantities of products, namely the total material cost, the direct labor cost and the indirect manufacturing cost, are the current production costs (or manufacturing costs).

Among them, direct materials and direct labor are direct costs, which can be directly included in the cost of specific products; manufacturing costs are indirect costs, and should be allocated through reasonable methods to the cost of various products.

The expenses incurred by a company or enterprise for a certain period not directly attributable to the cost of a specific product, including the business expenses incurred by a company or an enterprise for the organization of production and operation activities, shall be directly charged to the profits and losses of the current period.

In practice, the main ways of controlling expenses and costs in companies and enterprises are as follows: 1., expenses are accounted for as assets, leading to underestimation of current costs and overestimation of assets value, misleading accounting information users; 2., assets are listed as expenses, resulting in overestimation of current costs and underestimation of assets value, which distorts profit data and is not conducive to asset management. 3., random changes in cost calculation methods and cost allocation methods lead to inaccurate cost data and so on.

All these practices are not permitted by law and must be corrected.

In short, the cost and the cost are not real, which will lead to the unsatisfactory results of the operation of the company and the enterprise.

Moreover, the inaccuracy of cost and cost accounting is often accompanied by inaccurate accounting of assets and distorts the financial situation of companies and enterprises.

In order to truly reflect the company.

A company or an enterprise should confirm its cost and cost in accordance with the unified accounting system of the state. It is not allowed to change the recognition standard or measurement method of cost and cost at random, and make a list of costs and costs.

Four, prohibition of arbitrarily changing the calculation and distribution of profits. After calculating the income and expenses, profits can be calculated.

The calculation of profit is the most important concern of accounting information users.

The main purpose of company and enterprise production and operation activities is to continuously improve the profitability of companies and enterprises and enhance the profitability of companies and enterprises.

Only by maximizing profits can companies and enterprises accumulate funds for the state, promote the development of social production, and satisfy people's growing material and cultural needs.

The profit level not only reflects the profit level of the company and enterprise, but also reflects the contribution of the company and the enterprise to the whole society.

The profits of a company or an enterprise shall be allocated according to regulations.

The process and result of profit distribution are not only related to the legitimate rights and interests of owners, but also to the long-term and stable development of companies and enterprises.

Obviously, it is very important to calculate and distribute profits correctly.

The calculation profit of the company depends on the confirmation of the revenue and the confirmation of the cost and cost.

As long as the income data and cost cost data are true and accurate, the profit calculated is true and reliable. Unless the calculation error occurs, it is not very big that the profit calculation problem is.

As for profit distribution, it is more complicated.

The profits that can be allocated by a company or an enterprise include the net profit realized this year and the undistributed profit at the beginning of the year.

In distribution, the statutory surplus reserve and the statutory public welfare fund should first be extracted, followed by the withdrawal of any surplus reserve fund, and finally the distribution of profits to investors.

This is a prescribed profit distribution procedure. Companies and enterprises must not change at will.

Profit is an important source for enterprises to realize expanded reproduction.

The net profit that the enterprise realizes, generally cannot "eat light", but should leave a little "back strength", in order to prepare for the future production and management.

However, in practical work, some companies and enterprises violate the regulations and distribute profits arbitrarily.

In the distribution of profits, a typical illegal activity is excessive distribution of profits, that is to say, the actual distribution of profits is greater than the profits that can be allocated.

For example, an enterprise did not allocate profits at the beginning of the year to 6 million yuan, and realized a net profit of 4 million yuan this year. The profit that the enterprise could allocate was 10 million yuan. The profit allocated by the company amounted to 12 million yuan this year, which was 2 million yuan more than the profit that could be allot.

This practice has seriously weakened the development capacity of enterprises and must be resolutely stopped.

In view of the above reasons, in order to ensure the accuracy of profits and the distribution data, the new accounting law stipulates that companies and enterprises should not arbitrarily adjust the calculation and allocation methods of profits, fabricate false profits or concealment profits.

Five, prohibit any other acts that are contrary to the state's unified accounting system.