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众所周知,会计信息的基本要求是:及时、准确、真实、完整。但近年来的造假之风已渗透和蔓延到会计领域,且经营管理者知假护假现象屡禁不上,愈演愈烈。据财政部会计司提供的信息:2001年度《会计法》执行情况检查中,全国共有292万多个单位进行了查纠,其中有问题单位约占半数以上,查出在会计信息质量方面存在各类违法、违规行为的单位3万多个,违法违规金额达757亿元。面对如此严重的造假行为,惩治的任务将相当艰巨。为了深刻揭示造假者的动机、背景和内心世界,为会计打假提供依据,笔者最近造访了部分单位的领导和会计人员,特将调查和访谈情况综台整理、分析如下: 一、作为企业的经营者,对虚假会计信息的出笼和传播有着较为复杂的心态 心态一:“高指标”诱出假数字。前些年在企业和主管部门还没有完全脱钩的情况下,一些厂长经理迫于经营业绩的考核压力,年年把销售、利润当做最紧要的“任务”来抓,实行以“高指标”保“乌纱帽”的考核办法,在这种压力下,
As we all know, the basic requirements of accounting information are: timely, accurate, true and complete. However, in recent years, the style of fraud has infiltrated and spread to the field of accounting, and managers repeatedly refuse to go on guarding fake and escalating escalating. According to the information provided by the Accounting Department of the Ministry of Finance, during the inspection of the implementation of the “Accounting Law” of 2001, a total of more than 2.92 million units nationwide carried out rectification, of which about half accounted for the problem units and found that there were Class illegal, irregularities more than 30,000 units, the amount of 75.7 billion yuan illegal. In the face of such a serious act of fraud, the task of punishment will be quite arduous. In order to deeply reveal the motivations, backgrounds and inner world of counterfeiters, this paper provides the basis for counterfeiting accounting. Recently, the author visited leaders and accountants in some units and arranged the investigation and interviews with them comprehensively. The analysis is as follows: First, Those who false accounting information come out and spread has a more complex mentality: “high index” induced false numbers. A few years ago in the enterprise and the competent department has not completely decoupled from the case, some factory managers forced the assessment of operating performance pressure, every year to sales and profits as the most important “task” to implement the “high target” Paul “black yarn hat” assessment methods, under such pressure,