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会计信息在微观管理、宏观调控及促进现代经济发展等方面,都发挥着巨大的作用,会计信息真实与否直接关系到信息使用者的经济决策是否有效。近年来,我国会计改革在取得一定成绩的同时,也出现了会计信息失真的现象。1999年财政部有关部门在对某行业110个单位会计信息质量的调查中,有92.7％的单位的收入、费用、利润信息存在不同程度的失真问题。其中收入、费用不实金额达24.32亿元,导致利润虚假
Accounting information plays an enormous role in micro-management, macro-control and promoting modern economic development. Whether the accounting information is real or not is directly related to whether the economic decision-making by information users is effective or not. In recent years, accounting reform in our country has made some achievements, but also appeared the distortion of accounting information. In 1999, the relevant departments of the Ministry of Finance investigated the quality of accounting information of 110 units in a certain industry and 92.7% of the units reported distortion, income and expense information in varying degrees. Among them, the amount of unscrupulous income and expenses amounted to 2.432 billion yuan, resulting in a false profit