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目前,会计信息失真尤其是成本信息失真问题已经非常严重,其危害性非常大。成本信息失真会导致企业利润虚增或虚减,助长行贿受贿、贪污腐败等丑恶现象的发生,给社会主义市场经济的发展造成严重危害;会导致税收和国家资产大量流失;可能造成因人为调节固定资产折旧方法,使固定资产账面净值与实际不符;导致产生大量账外材料,存货积压严重、变现能力较差,同时也可能为“小金库”的产生提供温床。
At present, the accounting information distortion, especially the cost information distortion problem has been very serious, its harmfulness is very big. The distortion of cost information will lead to the inflated or diminished profits of enterprises, which will encourage ugly phenomena such as bribery and corruption as well as corruption and other detriments to the development of the socialist market economy. This will result in a drastic loss of tax revenues and state assets. This may result in human adjustment The method of depreciation of fixed assets makes the net book value of fixed assets inconsistent with the actual situation. As a result, a large amount of off-balance-sheet materials are generated, and the inventory backlog is serious and the liquidity is poor. Meanwhile, it may also provide a hotbed for the emergence of “small treasuries”.