What Causes Deceitful Accounting Information Of Stateowned Business Enterprises And How To Take Precautions Against It

Accounting information is the basic data to reflect a business enterprise's management condition,management fruits and the distribution of its property.It can meet the demand of macroeconomic management,meet the demand of understanding financial condition and management fruits,and meet the demand of the enterprise strengthening its inner part management.True,integrated,and reliable accounting information plays an important role in maintaining the economic order of market and promoting the economic development of society.However,some parts of enterprises' accounting information are actually deceitful, which disturbs the economic order of the socialistic market and becomes a serious problem of our national economic development.This paper is,under this background,to probe into the cause of deceitful accounting information and do some further studies.This paper makes an introduction to the basic accounting information in the first place. It shows how rigorous the present situation that we faced is,by analysing the present accounting information of our country.Secondly,according to the creation and mechanism of accounting information,it probes into the cause of deceitful accounting information from two aspects:the interior cause and the exterior environment,especially on the side of the angels of the stateowned business enterprises.The interior cause includes the weakness of inner supervision and basic work of accounting;while the exterior environment includes unintegrity of the accounting law system,and the weakness of supervision mechanism and assessment of the stateowned business enterprises' management.Thirdly,according to the mechanism of deceitful accounting information,the paper puts forward relevant countermeasures to manage it,namely,strengthening the supervision to social auditing organizations,managing distortion of accounting information by means of law, strengthening financial education to accountants,strengthening education of occupation morality to accountants,putting procuratory system of accounting check into practice, strengthening the enterprises' inner supervision to each other,and establishing objective and scientific assessment system.Finally,the paper puts forward some hopes and suggestion to the management of accounting information of our country.