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目前,国有大中型企业大量的应收项目长期挂账收不回来,而债务企业往往实质上已经撤销,或者实质上已经无力承担偿债义务等,这样,这些应收项目挂账作为资产仍然列示在资产负债表上,造成企业资产、利润虚增;导致利润超分配,现金流出,加剧资金短缺;致使会计信息缺乏可靠性、失去真实性。这一现象,从表面上看,是不良的市场环境和客户信用状况所致;然而其直接和根本原因,却在于国有大中型企业内部管理的缺陷,即对应收项目管理责任不清,
At present, a large number of accounts receivable from state-owned large and medium-sized enterprises do not come back for a long time due to long-term debt collection, while debt-based enterprises have often been revoked in essence or have been unable to meet their debt service obligations substantially. Thus, these receivables are still listed as assets On the balance sheet, enterprise assets and profits inflated; leading to profit over-distribution, cash outflow, aggravating capital shortage; resulting in the lack of reliability and loss of authenticity of accounting information. This phenomenon, on the surface, is caused by a poor market environment and customer credit conditions. However, its direct and fundamental reasons lie in the shortcomings of the internal management of state-owned large and medium-sized enterprises, namely, unclear responsibility for the management of receivables,