国企经理制度与会计信息失真

Manager system of state-owned enterprise and unreatity of accounting informations

现行国企经理制度容易导致国企经理人员产生机会主义行为 ,其中之一是违法干预企业会计信息系统的运作 ,制造虚假财务信息。会计信息系统在现有的企业制度安排下无法排除这种干预。治理会计信息失真的一个重要策略是改革国企经理制度 ,消除会计信息失真的制度诱因。

Present state-owned manager system easilly leads to opportunitic actions of state-owned managers.one of them is illegally interfering in operating of accounting information system;making unreal financial informations.Present state-owned enterprise system can't eliminate this intervention.One of important tactics which govern accounting informations is changing manager system,eliminating systematic cause which leads to unreality of accounting informations.