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鉴于全国范围内的不少企事业单位所提供的会计信息严重失实,朱镕基副总理在1995年就提出了整顿会计工作秩序的“约法三章”,国务院又在1996年4月份颁发了《关于整顿会计工作秩序,进一步提高会计工作质量的通知》。 笔者认为,“约法三章”及“通知”总的精神是要求所有企事业单位认真执行《会计法》及有关财经法规,切实提高会计信息质量。 会计信息中最重要的信息是利润指标,它是企事业单位在一定时期内的经营成果,涉及到国家、企业和职工三方面利益。目前,利润不实、虚盈实亏、隐瞒
In view of the serious failure of accounting information provided by many enterprises and institutions nationwide, Vice Premier Zhu Rongji put forward “three chapters of appointees” in order to rectify the accounting work order in 1995. In April 1996, the State Council again issued the Circular on Rectifying Accounting Work Order, and further improve the quality of accounting work. “ The author believes that the overall spirit of the ”Three Provisions“ and the ”Circular“ is to require all enterprises and institutions to conscientiously implement the ”Accounting Law" and the relevant financial laws and regulations, and effectively improve the quality of accounting information. The most important information in accounting information is the profit target. It is the operating result of enterprises and institutions in a certain period of time and involves the interests of the state, enterprises and employees. At present, the profit is not real, virtual profit real loss, to conceal