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易中天教授在其《帝国的惆怅》一书中称:“所谓‘非典型腐败’,就是看起来不像是腐败,或不被认为是腐败的腐败。”他将古时官场上普遍遵循的“陋规”(如下级向上级进贡的“使费”、“冰敬”、“炭敬”等)视为“非典型腐败”的“典型”例证。依笔者看来,“非典型”乃很流行、不特殊、心照不宣之谓。而今,会计造假这类违法行为在一些行业中相当普遍地存在,我们不得不警惕它在社会心理和现实生活中“非典型化”的危险。《中华人民共和国财政部会计信息质量检查公告(第十二号)》披露:2005年被查的39户房地产开发企业会计报表反映的平均销售利润率仅为12．22%,而实际利润率高达26．79%。有些还存在
In his book, “The Mere Feelings of the Empire,” Professor Yi Zhongtian said: “The so-called” atypical corruption “is corruption that does not seem corrupt or corrupt.” He generally follows the “ (Such as ”make money“, ”Bingjing“ and ”Charcoal“ tribute to superiors) as ”typical examples“ of ”atypical corruption.“ In my opinion, the ”atypical“ is very popular, not special, tacit. Today, illegal acts such as accounting fraud are quite common in some industries and we have to be wary of the danger of ”atypicalization“ in social psychology and real life. ”People’s Republic of China Ministry of Finance Accounting Information Quality Inspection Notice (No. 12)" Disclosure: 2005 survey of 39 real estate development enterprises accounting report reflects the average sales profit margin of only 12.22%, while the actual profit margin as high as 26.79%. Some still exist