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一、目前我国会计信息失真的主要表现1、资产虚假。有些企业、公司资产数额巨大,从会计报表上看很可观,但是深入实际观察,资产质量差,有很大一部分是无效资产。如大量的三年以上的应收账款,仅有账面价值的长期投资,冷背呆滞、残损霉变的存货等。另外,企业由于历史遗留问题或体制转换问题,还存在大量不良资产虚列在账簿上。2、利润虚增。有的企业会计报表上列有大量待处理财产损失、递延资产,而实际上只是个虚数而已。有的企业少提或不提折旧,反映到产品成本中的物化劳动耗费严重失实,造成利润虚增。
First, the current distortion of accounting information in China the main performance 1, false assets. Some companies, the company a huge amount of assets, accounting statements from the very impressive, but the actual observation, the poor quality of assets, a large part of the invalid assets. If a large number of accounts receivable more than three years, only the book value of long-term investment, dull, damaged moldy inventory. In addition, due to problems left over by enterprises or problems of system transformation, a great deal of non-performing assets still exist in the books. 2, the profit inflated. Some corporate accounting statements listed on a large number of pending property losses, deferred assets, but in fact only an imaginary number. Some enterprises make little or no mention of depreciation, which reflects that the materialized labor in the product cost is seriously unrealized, resulting in an inflated profit.