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从总体上看,会计信息失真大多是有预谋、有目的,并得到法人首肯的一种会计违法行为。银行无论是调利润、调资金,还是进行虚假核算,一般都涉及到全行利益,往往是由业务部门先提出建议,请示银行领导后,再经主管会计亲自进行,使之尽可能做到不露痕迹。从银行管理的结构层次来看,会计信息失真是“金字塔型”,愈往基层愈严重。据笔者分析,银行会计信息失真的原因大致有以下几点:(1)目前,银行没有信贷自主权,也没有可供支配的自有资金,加之利率全由国家决定,而上级对基层行却是实行企业化管理,实行以承包机制为主体(实际上只包项目,不顾成本;只包数量,不顾质量),以利润和余额为
Generally speaking, accounting information distortion is mostly premeditated, purposeful, and approved by the legal entity of an accounting irregularities. Whether the bank is adjusting profits, transferring funds or conducting false accounting, it usually involves the interests of the whole bank. It is often proposed by the business department to consult the bank leaders first, and then be supervised by the accounting department to make it as possible as possible Dew marks. From the structural level of bank management point of view, accounting information distortion is “pyramid-type”, the more serious the grass-roots level. According to the author’s analysis, bank accounting information distortion for the following reasons: (1) At present, banks have no credit autonomy, there is no available funds for its own domination, coupled with the interest rate all countries decided, Is the implementation of enterprise management, the implementation of the contract mechanism as the main (in fact only the project, regardless of cost; only the number of packages, regardless of quality), the profit and balance of