当前，随着经济体制改革的深入进行，部分企业出现了会计工作秩序混乱、会计核算信息失真的问题。其主要表现有７个方面：一是会计核算失真、会计信息虚假。成本信息失真、乱摊乱挤成本的现象有之；资产不实，随意挂帐的现象有之；盈亏不实，利润虚假的现象有之。二是对外... At present, with the deepening of the reform of the economic system, some enterprises have faced the problem of disorderly accounting work and distortion of accounting information. Its main performance has seven aspects: First, accounting distortion, accounting information false. Distortion of cost information, indiscriminate sharing of the phenomenon of indiscriminate squeeze costs; false assets, the phenomenon of hanging accounts there; profit and loss false profits of the phenomenon. Second, external ...