会计信息失真的主要表现及原因探究

• 作 者: 茹宝武
• 机 构: 河南三门峡市园林局,
• 出 处: 财会通讯(理财版)
• 发表日期: 2006年Z1期
• 关键词: 会计信息失真 原因探究 利润量 先进先出法 虚假会计信息 成本费用 会计法律法规 会计工作 信息披露 企业偿债能力

一、会计信息失真的主要表现一是会计原始资料失真。包括不按国家有关规定设置账户,或者根本不设置账簿,以表代账,白条抵库,甚至为了私利、小集体利益用假凭证中饱私囊。二是任意调节利润。向银行贷款时夸大资产和净利润量,掩饰不良资产;向税务局申报纳税时,隐瞒利润额;向主管?

First, the main manifestation of accounting information distortion One is the accounting original data distortion. Including not setting up accounts according to the relevant state provisions or not setting up books at all, using bills on behalf of the accounts and white stripes to get in stocks or even using private certificates for personal interests and small collective interests. Second, arbitrarily adjust the profits. Exaggerate the amount of assets and net profits when lending to banks, and disguise non-performing assets; when declaring and paying taxes with the tax bureau, concealing the amount of profits;