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会计信息失真给国家的经济建设和社会发展带来严重危害:(1)造成国有资产流失,并影响了国有资产的运行效率。(2)成本补偿不足,削弱了企业的发展后劲。(3)利润虚增一方面使国家财政虚收;另一方面以职工福利基金或奖励基金的形式进入消费领域,既容易引发消费膨胀,也加剧了企业间的分配不公。(4)企业的微观经营决策和国家的宏观经济决策,主要是依据各企业提供的会计信息。会计信息的失真,势必会严重影响决
The distortion of accounting information has brought serious harm to the country’s economic construction and social development: (1) The loss of state-owned assets has caused the loss of the state-owned assets and the operation efficiency of state-owned assets. (2) lack of cost compensation, weakening the development potential of enterprises. (3) The inflated profits, on the one hand, make the state’s financial revenue virtually empty; on the other hand, it enters the consumer field in the form of employee welfare funds or incentive funds, which easily lead to the expansion of consumption and the unfair distribution among enterprises. (4) The micro-management decision-making of the enterprise and the national macro-economic decision-making are mainly based on the accounting information provided by each enterprise. The distortion of accounting information is bound to seriously affect the decision