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众所周知,会计信息是债权人、投资 者及社会公众了解企业经营状况最主要 的渠道。会计信息是社会经济有效运行 的重要基础,社会经济的有效运行要求 会计信息能够真实反映客观事实。 国有企业在我国国民经济体系中占 据着非常重要的地位,其会计信息失真 所带来的后果是十分严重的。近年来我 国的会计信息失真问题已经到了严重的 地步。根据2001年的统计,1984年到 1999年的16年中有15年估计总体违纪 金额超过了当年国民生产总值的一半, 其中7年超过了当年的国民生产总值。 1998年估计总体违纪金额更是达到当年 国民生产总值的近3.5倍。而其中会计
It is well known that accounting information is the most important channel for creditors, investors and the general public to understand the state of business operation. Accounting information is an important foundation for the effective operation of social economy. The effective operation of social economy requires that accounting information can truly reflect objective facts. State-owned enterprises occupy a very important position in the national economy of our country. The consequences of distortion of accounting information are very serious. In recent years, the problem of accounting information distortion in our country has reached a serious stage. According to the 2001 statistics, 15 of the 16 years from 1984 to 1999 were estimated to have exceeded the gross national product in the past 15 years. Over seven of these years exceeded the GNP of the year. In 1998, it is estimated that the total amount of the disciplinary offense has reached nearly 3.5 times of the GNP of that year. Which accounting