论文部分内容阅读
随着中国正式加入世贸组织,各行各业与国际接轨的步伐逐渐加快,一些传统的行业多年积累的弊端逐步暴露。2003年初,财政部对包括保险、烟草等行业在内的192家企业和相关的91家会计师事务所提供的会计信息质量进行检查,共查出企业资产不实115亿元,所有者权益不实24.2亿元,利润不实24.2亿元。其中,资产不实5%以上的企业占总户数的18.75%,利润不实10%以上的企业占53.6%,利润严重失真,虚盈实亏的企业19户。会计信息失真现象的普遍存在,使会计行业未来的发展面临着
With China’s formal accession to the WTO, all walks of life are gradually accelerating with the international standards. The drawbacks accumulated by some traditional industries over the years are gradually exposed. In early 2003, the Ministry of Finance inspected the quality of accounting information provided by 192 enterprises and 91 accounting firms, including the insurance and tobacco industries. A total of 11.5 billion yuan worth of enterprise assets were found, and the ownership of the owners was false 2.42 billion yuan, 2.414 billion yuan false profits. Among them, those with false assets of more than 5% accounted for 18.75% of the total number of households, those with unprofitable profits above 10% accounted for 53.6%, those with serious profit losses and those with virtual gains and losses actually gained 19. The prevalence of accounting information distortion, so that the future development of the accounting industry is facing