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一、我国会计信息失真问题十分严重2000年,国家审计署组织力量,对1,290家国有控股企业的资产负债损益情况进行审计,虽然企业总体经济效益明显好转,但是,发现会计报表严重不实的企业占68%,有的虚盈实亏,有的虚亏实盈,有的把大量资金体外循环或私设小金库,各类违纪违规问题金额高达1,000多亿元。李金华审计长指出,“财务信息失真和会计造假的问题,已经成为阻碍我国经济发展的一个毒瘤。”据财政部组织对320家企事业单位、125家会计师事务所2000年度会计信息质量进行检查,发现企事业单位资产不实达73.75亿元,利润不实达35.11亿元,其中资产不实比例在1%以上和利润不实比例在10%以上的,分别占全部被抽查单位的50%和57%。与以前年度抽查情况相比,本次抽查中发现的被查单位资产和利润失真度有较明显的下降,但是假凭证、假账、假表、假审计和假评估等“五假”问题仍不容忽视。
First, the problem of distortion of accounting information in our country is very serious In 2000, the National Audit Office organized forces to audit the assets and liabilities of 1,290 state-controlled enterprises. Though the overall economic benefits of the enterprises were obviously improved, enterprises that found the accounting statements seriously untrue Accounting for 68%, some virtual profit real losses, some real gain or loss, and some large amount of funds to go outside circulation or set up small treasury, all kinds of disciplinary violations amount to more than 100 billion yuan. Li Jinhua, Auditor-General pointed out that “the issue of financial information distortion and accounting fraud has become a malignant tumor that hinders the economic development of our country.” According to the MOF’s survey on the quality of accounting information of the year 2000 conducted by 320 enterprises and public institutions and 125 accounting firms Inspection and found that enterprises and institutions of false assets of 7.375 billion yuan, 3.511 billion yuan of unscrupulous profits, in which the proportion of unfair assets in more than 1% and the proportion of untrue profits in more than 10%, respectively, all of the units being randomly selected 50 % And 57%. Compared with the spot checks of the previous year, the assets and profit distortions of the inspected units were significantly decreased in this spot check, but the fake documents, fake accounts, fake forms, fake audits, The problem still can not be ignored.