试论国有企业会计报表的净化
On the Purification of Accounting Statement in State-owned Business
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摘要: 目前,国有企业会计报表信息失真已成为昭然若揭的事实。文章通过分析国有企业会计报表“储水”和“排水”的现状和手段,阐述了贯彻《企业会计制度》,排除会计报表“水分”的问题。Abstract: Now the untruthfulness of accounting statement in state-owned enterprises has become an abundantly clear fact in China. Through analyzing the present situation this paper elaborates the methods of eliminating the exaggeration of accounting information through implementing 《Accounting System for Enterprises》.