原始凭证失真分析及对策=摘要市场经济条件下，经济活动日趋复杂，原始凭证作为经济业务发生时的书面凭据从内容、形式也越来越繁杂，原始凭证是财务信息质量的根本，它的真实、准确尤为重要。在这种形势下，国家、企业对原始凭证的审核、监督也不断加强，财务信息质量对国家社会和企业自身有着非常重要的意义，所以原始凭证的失真问题也一直受到各界关注。新《会计法》实施以来，虽然会计信息质量相对以前来说在很多方面都有了较大的提高，但原始凭证失真现象从本质上并没有得到有效改善，从近几年经济犯罪案件中不难发现由于原始凭证失真引发的偷税漏税、虚假凭证等经济案件，原始凭证失真会导致国家税收减少，资产流失，社会诚信缺失，社会不正之风蔓延。因此治理会计原始凭证的失真问题，是目前会计界需要解决的重大问题之一。本文首先介绍了原始凭证失真概述、表现手法以及阐述了目前原始凭证失真的现状，从制度缺陷、社会环境因素、人为因素方面分析了原始凭证失真产生的原因，对治理原始凭证失真问题的必要性进行了说明，最后针对原始凭证产生的原因提出了一些改进的意见和解决办法，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，希望能对制止原始凭证失真现象有所帮助关键词：原始凭证；失真；风险；应对措施ABSTRACTUndertheconditionofmarketeconomy,economicactivityhasbecomeincreasinglycomplex,writtenineffectatthetimeoftheoriginalvouchersaseconomicbusinesscredentialsfromcontentandformisbecomingmoreandmoremultifarious,theoriginaldocumentsistherootofthefinancialinformationquality,it'strue,accurateisparticularlyimportant.Inthissituation,thenational,enterpriseoforiginaldocumentsaudit,supervision,andconstantlystrengthen,financialinformationqualityofthecountry'ssocietyandtheenterpriseitselfhasaveryimportantsignificance,sotheoriginaldocumentsofdistortionandhasbeenfromallwalksoflifeattention.New\"accountinglaw\",althoughthequalityofaccountinginformationrelativetoprevioushasgreatlyincreasedinmanyways,buttheoriginalvouchersdistortionphenomenoninnatureandarenoteffectivelyimprove,fromtheeconomiccrimecasesinrecentyears,itisnotdifficulttofindduetotheoriginalvouchersdistortioncausedbyeconomiccasessuchastaxevasion,falsecertificate,originalvouchersdistortioncanreducetherevenue,assetloss,lackofsocialcredit,thespreadofsocialinjustices.Thereforemanagementaccountingvoucherdistortion,isneedstosolveoneofthemajorproblemsofcurrentaccountingfield.Thisarticlefirstintroducestheoriginalvoucherssummaryofdistortion,techniqueofexpression,andexpoundsthepresentconditionofthedistortionoftheoriginaldocuments,fromtheinstitutionaldefects,socialenvironmentalfactors,humanfactorsaspectstoanalyzethecausesofthedistortionoftheoriginaldocuments,originaldocumentsthenecessityofthedistortionofgovernance,finallybasedontheoriginaldocumentsreasonsputforwardsomeimprovementopinionsandsolutions,itspurposeistomakepeoplerealizetheimportanceoforiginalvoucherintheeconomicmanagement,hopingtohelpstoptheoriginalvouchersdistortion.Keywords:Originaldocuments；Loss；Risk；Response目录第一章引言......................................................1页第二章原始凭证失真概述..........................................2页2.1原始凭证失真的概念........................................2页2.2原始凭证失真的表现........................................2页2.2.1原始凭证填写不完整...................................2页2.2.2原始凭证记录不真实...................................2页2.2.3原始凭证使用不合法...................................3页2.3原始凭证失真的手法........................................3页2.3.1鱼目混珠....................
