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2024-11-24 13:31:03
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The authenticity of accounting information is the quality of accounting information minimum requirements, and the socio-economic smooth and efficient operation of the foundation. However, the current accounting information distortion increasingly serious, and many state-owned enterprises leaders ordered accounting whitewash financial statements, false accounting information. Affected investors, creditors and other users of accounting information microeconomic policy and the government's macroeconomic policy, and endanger the state, enterprises and the public interest. Therefore, the state-owned enterprise accounting information distortion causes and explore countermeasures are very urgent and realistic significance. This paper SOEs distortion of accounting information for the enterprise and social life of various hazards, from the enterprise accounting system and method of supervision, Punishment and so on the state-owned enterprises accounting information distortion of the reasons why the specific analysis. In analyzing the reasons for the foundation, raised a number of state accounting information distortion methods and measures. At the macro recommendations, sound accounting regulations, and stepping up law enforcement efforts, and improve internal and external supervision mechanisms, and deepen the implementation of appointing accountants, change the government functions and strengthen their self-discipline and to better to create a good economic environment; At the micro level, enhance awareness of the law, strict accounting methods to strengthen financial team-building to improve the quality of information. This paper comprises the following three parts : the first part, Accounting Information expounded China's state-owned enterprises in the economic management of the important role and significance. The second part of analysis of China's state-owned enterprises accounting information distortion performance and threatening. Third, the major state-owned enterprises to explore the accounting information distortion causes and countermeasures. Through sound corporate governance structure so as to create an effective operator restraint and supervision mechanism. Establish a general accounting system for investigating, assigned to a higher accountant at least one layer of decision-making enterprises for internal financial supervision, In a major enterprise risk losses, in addition to seeking the responsibility of the person responsible, the second chief accountant assume responsibility. Establish an effective external audit and social supervision mechanism, the state should designate a special, budget independent financial audit of listed state-owned enterprises to regular audits, play its role in monitoring the implementation, Accounting Information ensure fair, objective, timely and complete.
Keywords : accounting information distortion of state-owned enterprises countermeasures chief accountant accountability system