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会计信息失真在乡镇企业更为严重。其原因和表现主要是 :1.政企不分 ,领导的指导思想不正确。由于政企不分 ,有些地方政府及部门领导为了显示自己的政绩 ,不切实际地下达经济指标 ,因而上报各种会计信息给政府职能部门时 ,为满足政府活动的需要来编报会计信息 ;现代企业制度尚
Accounting information distortion is more serious in township enterprises. The reason and the performance are mainly: 1. Government and enterprise regardless of the leadership of the guiding ideology is not correct. Because of the difference between government and enterprises, some local governments and departmental leaders, in order to show their political achievement and unrealistically release economic indicators, report the accounting information in order to meet the needs of government activities when reporting various kinds of accounting information to the government departments. The modern enterprise system is still