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会计信息的真实性是会计信息质量最基本的要求,是社会经济平稳有效运行的基础。然而,目前会计信息失真日益严重,不少国有企业的领导者指使会计粉饰财务报表,制造虚假会计信息。影响...
会计信息的真实性是会计信息质量最基本的要求,是社会经济平稳有效运行的基础。然而,目前会计信息失真日益严重,不少国有企业的领导者指使会计粉饰财务报表,制造虚假会计信息。影响了投资者、债权人等会计信息使用者的微观决策及政府的宏观经济决策,危害了国家、企业和社会公众的利益。因此,对国有企业会计信息失真的原因及对策进行探讨,有非常紧迫的现实意义。
本文针对国有企业会计信息失真对企业和国家造成的种种危害,从国有企业的产权制度、会计监督的约束机制、信息不对称、处罚力度等方面对国有企业会计信息失真的原因进行了具体分析。在分析原因的基础上,进一步提出了几点解决国有会计信息失真的办法和措施。建议在宏观方面,建立适合中国国情的企业产权制度及相应的产权监督系统、建立有效的外部审计并强化会计监督体系、建立解决信息不对称问题的合同安排与政府规章、完善法律法规建设建立惩处机制;在微观方面,提高企业法律意识,严谨会计工作的方法,加强财务队伍建设,以提高信息质量。
本文共包括以下三个部分:
第一部分,阐述会计信息在我国国有企业经济管理中的重要作用和意义。
第二部分,分析我国国有企业会计信息失真的表现及危害性。
第三部分,主要探讨国有企业会计信息失真的原因及对策。
通过健全国有企业产权制度从而对经营者形成有效的约束和监督机制。建立总会计师责任追究制,由国家委派总会计师,总会计师对国家负责,会计人员对总会计师负责,可以有效进行企业内部财务监督,发挥会计控制的作用。 展开
本文针对国有企业会计信息失真对企业和国家造成的种种危害,从国有企业的产权制度、会计监督的约束机制、信息不对称、处罚力度等方面对国有企业会计信息失真的原因进行了具体分析。在分析原因的基础上,进一步提出了几点解决国有会计信息失真的办法和措施。建议在宏观方面,建立适合中国国情的企业产权制度及相应的产权监督系统、建立有效的外部审计并强化会计监督体系、建立解决信息不对称问题的合同安排与政府规章、完善法律法规建设建立惩处机制;在微观方面,提高企业法律意识,严谨会计工作的方法,加强财务队伍建设,以提高信息质量。
本文共包括以下三个部分:
第一部分,阐述会计信息在我国国有企业经济管理中的重要作用和意义。
第二部分,分析我国国有企业会计信息失真的表现及危害性。
第三部分,主要探讨国有企业会计信息失真的原因及对策。
通过健全国有企业产权制度从而对经营者形成有效的约束和监督机制。建立总会计师责任追究制,由国家委派总会计师,总会计师对国家负责,会计人员对总会计师负责,可以有效进行企业内部财务监督,发挥会计控制的作用。 展开
2个回答
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The reliability of accountancy's information is the most basic request in quantity in information in accountancy, is a social ?However, accountancy's information really lose now increasingly seriously, the leader of not a few state-owned business enterprises directs the accountancy covers up the financial report, making deceitful accountancy's information.Affecting tiny view decision and governmental macroscopic economies of the information user in accountancy in investor, creditor...etc. makes policy, endangering the nation, business enterprise with the public benefits in society.Therefore, lose to state-owned business enterprise accountancy's information true reason and counterplans proceed the study, having the very urgent realistic meaning.
This text aims at state-owned business enterprise accountancy's information loses true to business enterprise with all kinds banes that nation result in, produce the stipulation mechanism, information dissymmetry that power system, accountancy inspect and punish dint an etc. aspect to lose to state-owned business enterprise accountancy's information from the state-owned business enterprise the true reason proceeded the concrete analysis.In analyzing the causal foundation, put forward further what time solve state-owned accountancy's information to lose the true way with the measure.Suggest in the aspects of macroscopicly, establish the business enterprise of the in keeping with Chinese state of the nation produce the power system and produce the power direct system, establish the valid exterior audit homologously and enhance the accountancy the direct the system and establish the contract that resolve the information dissymmetry problem arrange to establish with government regulation, perfect law laws developments to punish the mechanism;In the aspects of tiny view, exaltation business enterprise law consciousness, careful method that accountancy work, enhance finance troops developments, to increase the information quantity.
This text includes totally below three parts:
The first is part of, expatiating accountancy's information in economic management in state-owned business enterprise of our country of important function with meaning.
The second is part of, analyzing state-owned business enterprise in our country accountancy's information really lose performance and bane.
The third is part of, inquirying into primarily state-owned business enterprise accountancy's information loses true reason and counterplans.
Passing the sound and state-owned business enterprise produces the power system from but to executive stipulation becoming effectively with inspect the mechanism.Establishing the total accountant duty pursues the system, thing nation appoints the total accountant, nation for total accountant is responsible of, the accountant is responsible for to total accountant, can proceed effectively the internal finance in business enterprise inspect, developping the function that accountancy control.
This text aims at state-owned business enterprise accountancy's information loses true to business enterprise with all kinds banes that nation result in, produce the stipulation mechanism, information dissymmetry that power system, accountancy inspect and punish dint an etc. aspect to lose to state-owned business enterprise accountancy's information from the state-owned business enterprise the true reason proceeded the concrete analysis.In analyzing the causal foundation, put forward further what time solve state-owned accountancy's information to lose the true way with the measure.Suggest in the aspects of macroscopicly, establish the business enterprise of the in keeping with Chinese state of the nation produce the power system and produce the power direct system, establish the valid exterior audit homologously and enhance the accountancy the direct the system and establish the contract that resolve the information dissymmetry problem arrange to establish with government regulation, perfect law laws developments to punish the mechanism;In the aspects of tiny view, exaltation business enterprise law consciousness, careful method that accountancy work, enhance finance troops developments, to increase the information quantity.
This text includes totally below three parts:
The first is part of, expatiating accountancy's information in economic management in state-owned business enterprise of our country of important function with meaning.
The second is part of, analyzing state-owned business enterprise in our country accountancy's information really lose performance and bane.
The third is part of, inquirying into primarily state-owned business enterprise accountancy's information loses true reason and counterplans.
Passing the sound and state-owned business enterprise produces the power system from but to executive stipulation becoming effectively with inspect the mechanism.Establishing the total accountant duty pursues the system, thing nation appoints the total accountant, nation for total accountant is responsible of, the accountant is responsible for to total accountant, can proceed effectively the internal finance in business enterprise inspect, developping the function that accountancy control.
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The reliability of accountancy's information is the most basic request in accountancy information quality, is the foundation that the society economy is steady to effectively circulate.However, accountancy's information loses really currently serious day by day, not a few leaders of stateowned business enterprises direct an accountancy to cover up a financial report and make deceitful accountancy's information.Influenced investor, creditor's etc.'s tiny view of the accountancy information user to decision and government of macroscopic economy decision, endanger nation, the benefits of business enterprise and society public.Therefore lose true reason and counterplan to carry on a study to stateowned business enterprise accountancy's information, there is very urgent realistic meaning.
This text to stateowned business enterprise accountancy's information loses to really result in to the business enterprise and the nation of various banes, lost true reason to carry on to stateowned business enterprise accountancy's information from the stipulation mechanism, information dissymmetry, punishment strength...etc. that the power system, accountancy inspect of the produce of stateowned business enterprise concrete analysis.Put forward further on the analytical causal foundation what time to solve stateowned accountancy's information to lose true way and measure.Suggest in the macroscopic aspect, the business enterprise which builds up in keeping with Chinese state of the nation produces power system and corresponds of produce power direct system, build up valid exterior to audit and enhance an accountancy to inspect system, establishment to resolve information dissymmetry a problem of contract arrangement and government regulation, perfect law laws construction the establishment punish a mechanism;At the tiny view, the exaltation business enterprise law realize, the careful accountancy work of method, strengthen finance troops construction to raise information quality.
This text totally includes three parts of the followings:
The first part, elaborate the accountancy's information is in the our country stateownedly the business enterprise economy the management of important function and meaning.
The second part, analyze the our country stateowned business enterprise accountancy's information to lose to really express and endanger sex.
The third part, mainly inquiry into stateowned business enterprise accountancy's information to lose a true reason and counterplan.
Through a sound and stateowned business enterprise produce power system thus to the valid stipulation of the executive formation and the direct mechanism.Build up total accountant's responsibility pursues to make, is appointed total accountant by the nation and the total accountant is responsible for the nation and the accountant is effectively responsible for the total accountant, can carry on a business enterprise internal finance direct and develop the function that the accountancy control.
This text to stateowned business enterprise accountancy's information loses to really result in to the business enterprise and the nation of various banes, lost true reason to carry on to stateowned business enterprise accountancy's information from the stipulation mechanism, information dissymmetry, punishment strength...etc. that the power system, accountancy inspect of the produce of stateowned business enterprise concrete analysis.Put forward further on the analytical causal foundation what time to solve stateowned accountancy's information to lose true way and measure.Suggest in the macroscopic aspect, the business enterprise which builds up in keeping with Chinese state of the nation produces power system and corresponds of produce power direct system, build up valid exterior to audit and enhance an accountancy to inspect system, establishment to resolve information dissymmetry a problem of contract arrangement and government regulation, perfect law laws construction the establishment punish a mechanism;At the tiny view, the exaltation business enterprise law realize, the careful accountancy work of method, strengthen finance troops construction to raise information quality.
This text totally includes three parts of the followings:
The first part, elaborate the accountancy's information is in the our country stateownedly the business enterprise economy the management of important function and meaning.
The second part, analyze the our country stateowned business enterprise accountancy's information to lose to really express and endanger sex.
The third part, mainly inquiry into stateowned business enterprise accountancy's information to lose a true reason and counterplan.
Through a sound and stateowned business enterprise produce power system thus to the valid stipulation of the executive formation and the direct mechanism.Build up total accountant's responsibility pursues to make, is appointed total accountant by the nation and the total accountant is responsible for the nation and the accountant is effectively responsible for the total accountant, can carry on a business enterprise internal finance direct and develop the function that the accountancy control.
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