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随着商品经济的发展,经济规模的不断扩大,经济关系日益复杂以及竞争日益激烈,会计信息变得越来越重要。会计信息是会计工作的最终产品,目前已日益成为一种准“公共产品”,其质量的好坏将直接影响到社会资源的配置与利用效率,这就要求会计信息做到真实与公允。然而现阶段,会计信息质量普遍不高,会计信息失真已到了令人发指的地步。据我国财政部1999年抽查100有国有企业会计报表时,有81家虚列资产37.61亿元,89家虚列利润27.47亿元,而在2000年度在会计信息质量抽查中,在被抽查的159家企业中,资产不实的147户,虚增资产18.48亿元,虚减资产24.75亿元;利润不实157户,虚增利润14.72亿元,虚减利润19.43亿元。可见会计造假愈演愈烈,会计诚信基础已经动摇。为此,针对这方面的问题,从以下几方面探讨。
With the development of commodity economy, the continuous expansion of economic scale, the increasingly complicated economic relations and the increasingly fierce competition, accounting information is becoming more and more important. Accounting information is the final product of accounting work. Nowadays, accounting information has increasingly become a kind of quasi-public goods. The quality of accounting information will directly affect the allocation and utilization efficiency of social resources, which requires the accounting information to be true and fair. However, at this stage, the quality of accounting information is generally not high, accounting information distortion has reached a heinous point. According to China’s Ministry of Finance spot checks of 100 state-owned enterprises in 1999, there are 81 listed assets of 3761000000 yuan, the profit of 89781470000 yuan false negatives, and in the year 2000 in the accounting information quality checks, was spot checks 159 In the enterprises, there were 147 misrepresentations of assets, inflated assets of 1.848 billion yuan and inflated assets of 2.75 billion yuan, 157 false profits, inflated profits of 1.472 billion yuan and inflated profits of 1.943 billion yuan. Increased accounting fraud can be seen, the basis of accounting integrity has been shaken. To this end, in view of this issue, from the following aspects.