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会计准则中的客观性原则,要求“企业的核算要以实际发生的交易或事项为依据,如实反映企业财务状况,经营成果和现金流量”。然而,近年来全球财务界就从未平静过。前几年,从我国的银广夏,麦科特到美国安然,世通等纷纷出现财务丑闻,引发了全球的“诚信危机”。中国企业联合会最近也公布,中国一些企业因信用缺失造成的直接或间接经济损失,高达5855亿
The principle of objectivity in accounting standards requires that “the accounting of an enterprise shall be based on actual transactions or events and truly reflect the financial status, operating results and cash flows of the enterprise.” However, the global financial community has never been quiet in recent years. A few years ago, financial scandals emerged from China’s Guangxia, McCote, Enron and WorldCom in the United States, triggering a “crisis of good faith” in the world. Recently, the China Enterprise Confederation also announced that some Chinese enterprises, due to lack of credit, have suffered direct or indirect economic losses of up to 585.5 billion yuan