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一、企业诚信缺失的表现及危害近几年来,我国每年因企业逃避债务造成的直接经济损失1800亿元,合同欺诈造成的直接损失约55亿元,产品质量低劣和造假造成的各种损失至少2000亿元,由于三角债和现场交易所增加的财务费用约2000亿元。合计起来,因企业不讲诚信每年造成的经济损失高达近6000亿元,因企业诚信缺失所引发的经济秩序问题造成的无效成本已占到我国 GDP 的10%～20%。企业诚信的缺失对经济和社会的健康发展构成了威胁。(一)会计信息失真是企业诚信缺失的第一顽症。2003年2月,财政部公布了对医药、
First, the lack of corporate integrity performance and harm In recent years, China’s annual economic losses caused by enterprises to avoid debt 180 billion yuan, direct losses caused by contract fraud of about 5.5 billion yuan, product quality and fraud caused by all kinds of losses at least 200 billion yuan, the increase in financial costs due to the triangular debt and on-site exchanges is about 200 billion yuan. Taken together, the economic losses caused by companies’ failure to speak up each year are as high as nearly 600 billion yuan. The ineffective costs caused by economic order problems caused by the lack of corporate honesty have accounted for 10% to 20% of China’s GDP. The lack of corporate integrity poses a threat to the healthy development of the economy and society. (1) Distortion of accounting information is the first chronic problem in the absence of corporate honesty. In February 2003, the Ministry of Finance announced the