摘要
虚假统计信息产生的根源在于统计信息的“生产”主体与“使用”主体之间的利益关联关系与隶属关系以及统计体制。“生产”主体与“使用”主体是相对的,两者是可以相互转化的。因此,在对“生产”主体与“使用”主体进行较详细地分类之后,不论哪一类“生产”主体与任何一类“使用”主体之间,只要存在利益关联关系或隶属关系,就可能有虚假统计信息的产生。这是统计制度所带来的,“考核依据”是由被考核对象提供所造成的。
This paper discusses the problem of false statistical data and the relationship between the statistical supplier and the user and concludes that incentive to provide false statistical data appertains to the beneficial and affiliated link between the data supplier and the data user and statistical system. It is noticeable that the concepts of supplier and the user are relative and can be changeable between each other. The beneficial and affiliated link between the data supplier and the data user results in false statistical data phenomenon. Current statistical system deteriorates the false statistical data phenomenon by the arrangement of the being assessed provides assessing evidence.
出处
《税务与经济》
CSSCI
北大核心
2005年第6期27-30,共4页
Taxation and Economy