国有企业会计信息故意失真的危害及其防范

The Harm and Prevention of the Intentional Distortion of Accountant Information in the State-owned Enterprises

国有企业会计信息故意失真对国家、对投资者、对企业本身乃至对整个社会都造成直接的危害。会计信息故意失真产生的原因在于所有者缺位造成的监管失控、政治和经济利益的驱动以及会计法规制度不健全。要整治国有企业会计信息故意失真问题,必须完善产权制度;真正实现政企分开,改革上市国有企业股权结构;完善政府部门会计监督体系,健全以注册会计师为主体的社会监督体系;加强会计法规建设;改革人事任用制度。

The intentional distortion of accountant information in the state-owned enterprises does direct harm to the country, the investment, the enterprise and even the whole society. Its causes lie in the being out of supervision control due to the absence of owners, the drive of political and economic interests, and the imperfect accountant regulation system. To tackle the intentional distortion of accountant information in the state-owned enterprises, we must improve the system of property right. We should achieve the real separation of administration and enterprises, and reform the stock ownership of the state-owned enterprise that have come into the market. We should improve the accountant supervision system in the government and the social supervision system with the principle part of certified public accountants, strengthen the accountant regulation construction, and reform the personnel placement system.