摘要
目前,国有企业会计报表信息失真已成为昭然若揭的事实。文章通过分析国有企业会计报表“储水”和“排水”的现状和手段,阐述了贯彻《企业会计制度》,排除会计报表“水分”的问题。
Now the untruthfulness of accounting statement in state-owned enterprises has become an abundantly clear fact in China. Through analyzing the present situation this paper elaborates the methods of eliminating the exaggeration of accounting information through implementing 《Accounting System for Enterprises》.
出处
《北京工业大学学报（社会科学版）》
2001年第3期40-43,共4页
Journal of Beijing University of Technology (Social Sciences Edition)
基金
天津市人文社会科学研究项目<国有企业会计报表排水工程>
项目编号:991310。
