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一、会计信息失真的成因目前会计信息普遍存在失真的问题,直接影响了国家税收,在一定程度上扰乱了整个经济工作的秩序。造成会计信息失真的原因很多,主要有以下几种情况:(一)现行体制的弊端是造成会计信息失真的主要原因首先,从经济体制来看,由高度集中的计划经济体制向社会主义市场经济体制过渡过程中,市场经济体制的微观基础——股份制或股份合作制及其他类型的企业制度难以在短期内普遍建立。国有企业厂长(经理)缺乏国
First, the causes of accounting information distortion At present, accounting information is widespread distortion, a direct impact on national tax revenue, to a certain extent, disrupted the entire economic order. There are many reasons for accounting information distortion, mainly in the following situations: (A) the drawbacks of the current system is the main reason for accounting information distortion First of all, from the economic system, from a highly centralized planned economy to the socialist market economy In the process of institutional transition, the micro-foundation of the market economy system - joint-stock system or joint-stock cooperative system and other types of enterprise systems can not be established in a short period of time. State-owned factory manager (manager) lack of state