目前国有企业会计信息质量不高,假 凭证、假账、假表、假审计、和假评估的 “五假”问题不容忽视,尤其是国有企业改 制过程中国有资产流失现象时有发生,国 有企业的经营者自己花钱审自己的问题较 为突出,而审计、评估等中介机构存在服 务市场管理混乱、报告失真情况严重、缺 乏信用保障体系等问题。 At present, the quality of accounting information in state-owned enterprises is not high enough. Issues such as fake documents, fake accounts, fake forms, fake audits and fake assessments can not be ignored. In particular, the phenomenon of state-owned assets loss during the process of restructuring of state- State-owned enterprise operators themselves spend more money to examine their own problems more prominent, and audit, evaluation and other intermediary agencies exist chaotic service market management, reporting serious distortion, the lack of credit guarantee system and other issues.