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会计核算失实的现象已日益成为人们关注的问题。造成会计核算失实的原因是多方面的,除了大家一致认为的企业的领导和会计人员法制观念淡薄,对会计核算缺乏认真严肃态度;部分企业虽建立了管理制度,但有章不循;企业在实行以上交利润为标志的经营承包责任制后,产生了短期行为;国有资产管理缺乏有效的管理办法;会计和审计监督无力和企业自主经营、自负盈亏、自我发展、自我约束的机制尚未真正形成,仍是政府的附属物等原因外,我认为,部分财政、金融信贷政策要求企业利润逐年高涨,采用鞭打快牛、连环比较办法,在客观上使部分企业为了眼前利益需要,虚报利润,使会计核算扭曲反映。例如,在专项技术改造贷款的审查上,往往缺少严密的经济可行论证分析,而以有否计划盘子为主来裁定。企业一旦贷了款而未达期望利润,就有动机报假帐,虚报利润用以还贷。银行在流动资金贷款的发放上,目前,还
The phenomenon of inaccurate accounting has become an issue of increasing concern. There are many reasons for accounting inaccuracy, except for the unanimous opinion that corporate leaders and accountants have weak legal concepts and lack serious and serious attitude toward accounting; some companies have established management systems, but there are rules that do not follow. After implementing the contract responsibility system with the above profit as the symbol, a short-term behavior has emerged; the state-owned assets management lacks effective management methods; the inability of accounting and auditing supervision and the mechanism for independent management, self-financing, self-development, and self-restraint have not yet formed. In addition to the government’s appendages and other reasons, I believe that some fiscal and financial credit policies require corporate profits to increase year by year, adopting whipping and quick cows and serial comparison methods, so that some enterprises objectively make profits in order to meet immediate interests and make profits. Accounting distortions reflected. For example, in the review of special technological transformation loans, there is often a lack of rigorous analysis of economic feasibility, and the decision is made on the basis of whether there are plans for plates. Once the company has made a loan and has not reached the expected profit, there is an incentive to report fraudulent accounts and falsely report profits to repay the loan. Banks are currently issuing liquidity loans.