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1.
郑树健 《南方金属》2006,(3):11-14,31
如何遏制会计信息失真,确保会计信息的真实可靠,是财会界乃至政府及社会公众都十分关注的问题.本文从会计理论和会计实践两方面出发,结合我国实际情况,分析了会计信息失真的原因,提出了根治会计信息失真的新思路与新对策.  相似文献   

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目前,在我国的财会管理工作中,"会计信息失真"的情况时有发生.本文从主观、客观两方面分析了"会计信息失真"的原因,并提出具体的防范措施.  相似文献   

3.
杨习忍 《江苏冶金》2006,34(2):63-64
会计信息失真整个会计界陷入前所未有的信誉危机,成为社会经济发展的"毒瘤".本文分析了会计信息失真的原因,找出了会计信息失真的相应对策,对于防止会计信息失真具有重要的现实意义.  相似文献   

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简要介绍了会计信息失真的成因,对如何防范会计信息的失真,提出了一些对策。  相似文献   

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范辉梅 《山西冶金》2004,27(2):4-5,45
会计信息由于法律法规的局限性;会计事物的特定性;会计工作的行政社会监督制度的缺陷;会计人员的素质等原因,极易造成信息失真,产生不良后果。  相似文献   

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会计信息是经济信息的重要组成部分。通过对会计信息失真的原因及危害进行了深入地分析 ,提出了解决会计信息失真的对策  相似文献   

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会计信息失真是国有企业普遍存在的现象,企业管理者为了达到一定目的或多或少都对财务报表做一些调整,出现这些现象的成因有很多方面,治理这种现象的发生也是需要长期的工作。本文分析了造成企业会计信息失真的原因,同时也提出了治理会计信息失真的对策。  相似文献   

8.
指出了企业信息失真的种种表现,客观地剖析了会计信息失真的巨大危害,提出了解决这一问题的对策与措施。  相似文献   

9.
近年来,会计信息失真现象愈来愈严重,“假冒伪劣”会计报表日见其多,给社会经济生活造成了严重影响。据财政部1996年5月份公布的1996年全国税收财务物价大检查资料显示,我国企事业单位各种违纪金额高达220.35亿元,其中清理收回各种欠税达32.34亿元,涉及国有企业和非国有企业等各种行业。这也充分说明了我国会计信息失真治理工作还需进一步加强。对此,本文就会计信息失真有关问题谈一些个人看法。一、会计信息失真的表现会计的目的是为决策提供有用的会计信息。会计工作的成败取决于所提供会计信息对决策作用的大小。然而,由于种种…  相似文献   

10.
随着社会主义市场经济的发展,会计信息的重要性越来越突出,会计信息的真实性也越来越受到全社会的关注.会计信息失真严重影响了投资者、债权人等信息使用者的微观决策及政府的宏观决策,严重危害了国家、企业和社会公众的利益.本文从我国会计信息失真现状出发,分析会计信息失真对企业和社会经济所造成的种种危害及其形成的原因,并寻求合理恰当的对策.  相似文献   

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<正>Minmetals Resources acquired the world’s largest copper mine under construction for USD5.85 billion.One after another,listed companies Jien Nickle,China Molybdenum and Chihong Zinc and Germanium raised money to get involved in overseas mining projects…SOEs and private enterprises are engaged in a frenzy of overseas mine purchasing.A reporter with Economic  相似文献   

14.
正Judging from China’s copper consumption field,the biggest consumption unit is electric power,which accounts for 47%of total consumption;it is followed by light industry sector,including household electrical appliance,machinery,durable goods and hardware etc,which accounts for 22%of total consumption;followed by transportation field,  相似文献   

15.
正In 2013,the Central Geological Prospecting Fund(CGPF)Project newly discovered 15 ore fields,including 3 large above ore fields,and 5medium sized ore fields.The reporter learned from the recently published"Annual Report of Central Geological Prospecting Fund Project(2013)"that,from 2006 to 2013 the CGPF  相似文献   

16.
正This year,the investment growth rate of real estate industry continued to slow down,sold area of commercial housing also dropped significantly,which brought huge pressure to the domestic air conditioning manufactures.In the first half of the year,by relying on high growth in national financial expenditure,along with investment in public infrastructure  相似文献   

17.
正Kang Yi,Honorary Chairman of China Nonferrous Metals Industry Association,said recently at the Forum on Development of the Non-ferrous Metals Industry in Central and Western China held in Zhengzhou that,as more and more electrolytic aluminum factories in Xinjiang came into operation,the electrolytic aluminum output of Xinjiang had reached2,275,000 tons in the first 7 months this year,  相似文献   

18.
正"Xinjiang project has been completed according to schedule,but total completion and total start of production are two different concepts,after completion it still needs a gradual process of reaching production target."On the morning of November 3,Shenhuo Coal Industry and Electricity Power told investors the above statement on the investor interaction platform.  相似文献   

19.
正The reporter learned from Guangdong Province Precious Metal Transaction Center that in 2013the Center maintained healthy development momentum,and had become the second largest precious metal transaction platform in China in terms of market size;currently Guangdong is quickening steps of financial innovation for the Center,aiming to build a transaction center with international core competitiveness.  相似文献   

20.
正On May 22,Baotou Rare Earth Industry Cooperation Consultation MeetingProject Agreement-signing Ceremony was held in Ningbo,nearly 40 enterprises from Ningbo,Guangdong,Hunan,and Shanxi participated in project consultation.After multi-lateral communication,agreements were signed for a total of 7 rare earth projects successfully.  相似文献   

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