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1 国有企业会计信息失真表现出的新特点会计信息失真现象在过去也较为常见,但同以往相比,当前又表现出一些新特点。首先,参与作假的人员多,职务高,涉及金额大。以往会计中的作假行为往往是个别单位或单位中的个别会计人员为某种私利而为,但是,现在会计上的作假行为已经发展到集体造假,甚至个别主管部门的领导直接参与作假账。其次,在范围上具有普遍性、广泛性的特点。以前,会计上的假账和舞弊行为大多出现在一些私营企业和乡镇企业中。目前,会计信息失真已广泛出现在行政机关、事业单位和国有企业中。我国企业财务报表不实,会计信息失真已到了相当严重
1 New Features of Accounting Information Distortion in State-owned Enterprises Accounting information distortion is also common in the past, but compared with the past, it shows some new features. First of all, there are many personnel involved in fraud, high positions involving large amounts of money. In the past accounting fraud was often individual units or units of individual accountants for some kind of private interest, but now the accounting fraud has developed into a collective fraud, and even the leadership of individual departments directly involved in fake accounts. Second, in the range of universal, extensive features. In the past, accounting fraud and fraud mostly appeared in some private enterprises and township enterprises. At present, distortion of accounting information has been widely seen in administrative organs, public institutions and state-owned enterprises. Financial statements of our country is not real, accounting information distortion has come quite serious