On the distortion of accounting information in the

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On the distortion of accounting information in telecommunications enterprises (2)

3 measures to improve the quality of accounting information in the telecommunications industry

as far as the telecommunications industry is concerned, it is very important to improve the quality of accounting information and further strengthen the basic work of accounting. Combined with the characteristics of the telecommunications industry and the economic analysis of accounting information, the author puts forward the following suggestions on how to improve the quality of accounting information in the telecommunications industry

3.1 standardize the accounting organization structure and operation mechanism

(1) from the perspective of rights, it is necessary to divide clear and reasonable power boundaries for each power subject in the corporate governance structure (such as the general meeting of shareholders, the board of directors, the board of supervisors and managers, etc.) to attach importance to original innovation in the enterprise. According to the principle of "decentralization and checks and balances", the corresponding accounting control rights are formulated according to different power subjects, so as to establish a scientific and reasonable accounting organization structure and effective operation mechanism to prevent the abuse of power

(2) from the perspective of managers, we should select and hire high-quality accountants with strong comprehensive business ability based on scientific and reasonable accounting organization structure and operation mechanism, establish and improve internal supervision system and accounting process, and produce and process efficient and true accounting information data, so as to better help enterprise managers effectively control capital flow, logistics and information flow, So as to play its due role in the serious performance of business management

3.2 clarify the accounting of relevant personnel within the enterprise

(1) clarify the accounting of business operators. On behalf of the enterprise, the enterprise operator, while having the decision-making power, must be fully responsible for the quality of accounting information to ensure the authenticity and accuracy of the quality of accounting information of the enterprise. As the manager of the enterprise, it is not allowed to instigate, instigate or force the relevant employees of the enterprise to engage in false accounting information operations, ensure that the accounting institutions and accountants perform their duties in accordance with the law, and it is not allowed to strike or retaliate against the accountants who perform their duties in accordance with the law. The business operator should also avoid the person in charge of the relevant departments of the enterprise (such as the person in charge of the procurement department, the accounting department, etc.), illegally interfering with the normal work of the accountants, and investigating the behavior of the accountants if something goes wrong

(2) clarify the accounting of the person in charge of the accounting department of the enterprise. The person in charge of the accounting department of the enterprise shall take specific leadership over the quality of the generated accounting information. The person in charge of the accounting department should select and apply appropriate accounting policies, establish and improve the internal accounting supervision system and reward and punishment system, set up accounting books according to law, improve the accounting organization, and guide, supervise and inspect the whole process of producing and providing accounting information that meets the quality characteristics according to law according to the specific situation of the enterprise. In addition, it has the right to refuse to handle matters in violation of the accounting law and accounting related laws, regulations and rules or correct them in accordance with its authority; If the temperature fluctuation exceeds its limit, it should not be greater than 2 ℃/2, and the change of power supply voltage should not exceed ± 10% of the rated voltage, which is beyond the scope of its own authority. The materials should be reported to the relevant supervisor of the enterprise in time

(3) clarify the accounting of enterprise accountants. Accountants must act in strict accordance with the standard requirements (such as not making false accounts, not hiding or deliberately destroying accounting vouchers, accounting books, etc.), consciously control the quality of accounting information, and in addition to doing a good job of white inspection and mutual inspection, they should always be responsible for the accounting information they process. In addition, accountants should strengthen their moral and professional ethics while constantly improving their professional quality

of course, while undertaking major responsibilities, an effective incentive mechanism should be established to make the salaries and rewards received by relevant personnel match their responsibilities, so that they can work more actively and safely

3_ 3. Strengthen external supervision and punishment for violations of laws and regulations

(1) the accounting work management department should strengthen management and supervision. Because there is an interest relationship between accounting information producers and accounting information that is difficult to be completely separated, in order to prevent the generation of false information, the management and supervision of accounting work management departments should go deep into the whole process of accounting information production of telecommunications enterprises. For example, the "accountant appointment system" can be implemented in telecom enterprises, that is, accountants with high quality and strong comprehensive business ability can be appointed to the enterprise's financial department as the person in charge or accountant in charge, so as to prevent the distortion of enterprise accounting information in time

(2) accelerate the construction of laws and regulations, and increase the punishment for illegal acts. In order to adapt to the changes in the pattern and competition of China's telecommunications market, the competent departments of the industry should speed up the establishment of laws and regulations, and issue corresponding regulatory policies for telecommunications accounting. For example, on the basis of learning from the experience of foreign telecom accounting supervision, combined with the actual situation of China's telecom enterprises, we adopt the strategy of "foundation first and focus later", that is, many foam granulator enterprises do not pay attention to environmental protection in their production experience. First, we should start with financial accounting, unify the accounting platform of telecom enterprises, realize classified business accounting, and then put forward regulatory accounting requirements for key regulated enterprises to conduct product accounting; So that China's telecommunications enterprises gradually establish an accounting framework with international standards

formulate the detailed rules for the implementation of the accounting law as soon as possible, speed up the construction of the corresponding civil compensation system, formulate the management regulations on the quality of accounting information, strengthen the supervision and inspection of the implementation of the accounting regulations, and seriously investigate the laws of the people who violate the laws and regulations according to the law. Not only strengthen the implementation of sanctions against illegal enterprises, but also investigate the criminal and civil actions of relevant employees, give full play to the powerful deterrent effect of the law on accounting fraud, and significantly increase the cost of accounting fraud

4 Conclusion

accounting information plays a great role in micro management, macro-control and promoting the development of national economy. The principals and Accountants of telecommunication enterprises should fully realize the importance of true accounting information and the social harm of distorted accounting information, actively carry out corresponding system reform and means innovation, and strive to provide the society with true, accurate and credible accounting information, so as to provide a strong guarantee for the leapfrog development of China's telecommunication industry

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