国企经理制度与会计信息失真  

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

作　　者：黄明晴[1] 王勇[1] 

机构地区：[1]南京经济学院,江苏南京210003

出　　处：《黑龙江财专学报》2000年第6期30-34,共5页Learned Journal of Heilongjiang Finance College

摘　　要：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.

关 键 词：经理制度 会计信息 会计信息失真 国有企业 

分 类 号：F275.2[经济管理—企业管理]