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问题的提出我国的财会制度在深化改革中不断改进和完善,由原来的实行旧的财会制度,到现在的实行新的财会制度。但尽管如此,为什么现实生活中仍然会出现“总会计师一支笔,加加减减出成绩”这种建背企业客观实际经营状况,人为拔高、虚报,使企业遭实损的现象?为什么一个几年微利,总体印象是正
Put forward the question of our country’s accounting system in the deepening reform continuous improvement and improvement, from the original implementation of the old accounting system, to the present implementation of the new accounting system. However, in spite of this, why the real account of the total accountant will still be “a total accountant pen, increase or decrease the results” This objective built the actual business conditions of enterprises, artificially high, false, so that enterprises have been damaged real phenomenon? Why a few years of meager profit, the overall impression is positive