会计信息失真现象透视原因分析及治理对策(Analysis of the phenomenon of accounting information distortion and Its Countermeasures).docVIP
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会计信息失真现象透视原因分析及治理对策(Analysis of the phenomenon of accounting information distortion and Its Countermeasures)
会计信息失真现象透视原因分析及治理对策(Analysis of the phenomenon of accounting information distortion and Its Countermeasures)
Analysis of the phenomenon of accounting information distortion and Its Countermeasures
Distortion of accounting information, perspective analysis and Countermeasures 2008-12-20 15:10:34
The phenomenon of manufacturing accounting information has become very prominent in recent years, and has been on the rise. The Ministry of finance the 1998-1999 accounting information quality checks showed that in 1998 there are more than 80% accounting information distortion, accounting elements in 1999 more than 90% of enterprises are inconsistent with the facts, in 1998 the red light industry in the stock market exposure, is that the accounting information distortion of information will inevitably reduce the quality and efficiency, and seriously affect and interfere with the normal the social and economic order. This famous accounting professor Yang Shizhan of Chinas world for accounting is first chaotic, want to rule the world account is to cure insight, warning that we must attach great importance to quality problems of accounting information. The more economy develops, the more important management is, the more important accounting is. Accounting information has become more and more important to accounting information users, such as investors, creditors, enterprise management authorities and so on. It has become an important basis for government departments to make macro decisions. However, the accounting fraud and the distortion of accounting information are becoming more and more serious. The Ministry of finance accounting information quality checks announcement: Accounting legality, illegal intervention in accounting, incite, instigate or force accounting data tampering, false documents, false statements, false audit assessment, setting up another account, transfer of state assets, tax evasion, cosmetic results; accounting environment is poor law enforcement personn
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