Illegal Production And Accounting Research

With the appearance of the nation, social classes and the date when the law promulgated, illegally economy and the activities evading the law appeared, its history and the existence of national law was equally remote. The scale of illegal economic was small relatively at that time, so the influence was weak to the social economy; At the same time, as a result of the insufficient social economy macroeconomic management and the loose macro control, the illegal economy had not been paid enough attention. After Second World War, because of the high tax rate, inflation rate, high unemployment rate, as well as the intervention of the government to the economy, the illegal economic activities were rampant. In the western nations and many developing nations, the illegal economic activities expended rapidly in scale and had seriously disturbed the national economic statistics and the information accuracy, thus seriously had affected the government decision-making. The huge illegal economy also put the influence on the national financial revenue, and has caused the social income assignment unfair and the polarization of the rich and the poor, also had disordered the resources disposition and the normal social economic operation. Even the state government was corroded, the social convention was poisoned, and the society was instable. Therefore, the illegal economy caused the public and government's attention, became the economist and sociologist's special research object.The illegal production calculation is a new topic in the national calculation. Overseas research, for instance, England, and the Netherlands nearly had the ten years research history in this field early to the other countries. In our country scholars quite dedicated to the underground production research, however, neglected the illegal production relatively, very little results was achieved in the specific illegal production research field.This article will conduct the research to the illegal production and its...