On the Purification of Accounting Statement in State-owned Business

CHEN Min; SHANG Hong-tao

doi:10.3969/j.issn.1671-0398.2001.03.008

中文社会科学引文索引 ( CSSCI ) 来源期刊
中国人文社会科学期刊AMI综合评价 ( A刊 ) 核心期刊
中文核心期刊要目总览核心期刊
中国科技核心期刊 ( 社会科学 )
全国高校社科精品期刊
北京高校人文社会科学名刊

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JOURNAL OF BEIJING UNIVERSITY OF TECHNOLOGY(SOCIAL SCIENCES EDITION) > 2001 > 1(3): 40-43. > DOI: 10.3969/j.issn.1671-0398.2001.03.008

CHEN Min, SHANG Hong-tao. On the Purification of Accounting Statement in State-owned Business[J]. JOURNAL OF BEIJING UNIVERSITY OF TECHNOLOGY(SOCIAL SCIENCES EDITION), 2001, 1(3): 40-43. DOI: 10.3969/j.issn.1671-0398.2001.03.008

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On the Purification of Accounting Statement in State-owned Business

CHEN Min¹,
SHANG Hong-tao²

1. The Stale Accountant College of China, Beijing 101312;
2. Accountant Department, Tianjin Rnanical and Economic College, Tianjin 300222

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Received Date: July 18, 2001
Available Online: January 11, 2023

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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》.
- accounting statements,
- water storage,
- drain off water,
- accounting system for enterprises

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[1]	葛家澍.会计作假是社会主义市场经济的公害[J].财务与会计,2000(5):6-9.
[2]	陈敏.离任审计中应界定的几个会计概念[J].审计研究,1996(1):13-18.
[3]	戴国华.国有企业年度会计报表审计面临的问题及其对策[J].财务与会计,2001(5):11-15.
[4]	财政部会计司.企业会计制度讲解[Z].北京:中国财政经济出版社,2001.

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