关于企业经营成果失真的探讨

Discuss on False of Enterprise Managing Results

会计信息失真,经营成果虚假,严重制约经济发展,本文从调整经营成果的动机、类型、手段方法及建议几个方面逐一论述,尤其是在核算上从常规与特殊两个方面详细论述。常规方法中,以资产负债表为主线,选择重要科目,分析探讨容易导致经营成果失真的做法;特殊方法中,主要以上市公司和集团公司为对象,揭示调整经营成果的隐性杠杆。最后针对经营成果失真这一普遍现象,提出若干建议,以提高会计信息质量。

Accounting information is not true to the original and managing results is false, which limit the economic development seriously. This article discusses the motivations, types, means and suggestions of regulating managing results one by one, especially, the two aspects of accounting: conventional and special in detail. Finally, it puts forward a number of suggestions being aimed at the previously mentioned common phenomena to improve the accounting information quality.