Study On Accounting Information Distortion Of State Owned Non Listed Enterprises

The state-owned enterprises,especially state-owned listed enterprises as the main force of China's economic development,has attracted public attention,but because of the history of the extension along the quality of accounting information,there are still many problems.These problems are caused by the policy level,but also caused by the subjective level of state-owned enterprises,but also due to poor supervision,and other factors caused by the lack of information caused by.Eighteen,anti-corruption efforts continue to strengthen supervision and inspection of all kinds of frequent,the supervision of state-owned enterprises is also in constant depth,in this context the problem of accounting information distortion is even more prominent.Therefore,this article from the distortion of state owned non listed enterprise accounting information perspective,analysis of the problems and the reasons of the existence of the state-owned enterprises,and puts forward some personal opinions for the problems and causes,and hope to find solutions.First of all,in the beginning of the article,it expounds the basic theoretical knowledge of accounting information quality and the distortion of accounting information,which lays a theoretical foundation for the full text.Secondly,summarizes the present situation of state-owned enterprise and private enterprise accounting information quality,and starting from the Ministry of finance accounting information quality inspection report,reveals the current state-owned enterprise accounting information quality is not optimistic,there are many competent level and the objective level,including the accounting system is not perfect,imperfect supervision mechanism,state-owned the main contradiction between the interests of property rights of state-owned enterprises and the incentive and constraint mechanism of asymmetry,and expounds the adverse effects of the quality of accounting information distortion.Again,by revealing the distortion of the accounting information of the state-owned enterprises,analyzing the failure mechanism of supply and demand caused by the quality of the accounting information distortion of accounting information for state-owned enterprises and state-owned enterprises control mechanism imbalance of two main factors,accounting personnel consciousness of modern accounting function is weak,defects of the accounting management system architecture of state-owned enterprises and other factors and the state-owned enterprises.In the fifth chapter,through the case of accounting information distortion of State-owned Non-listed Company in recent years,evidence of the present state-owned enterprise accounting information quality problems and reasons analysis of the problem of accounting information distortion.Finally,in the above theoretical analysis,basic analysis,case evidence on the status of state-owned enterprises,and puts forward some suggestions,including:improving the state-owned enterprises accounting information supply and demand mechanism and perfecting state-owned enterprise internal control mechanism and perfect the financial supervision mechanism of state-owned enterprises,strengthen party building and party with responsibility.Hope that through the implementation of the above recommendations to improve the existing problems and adverse effects of accounting distortion of the existing state-owned enterprises,so that the accounting information of state-owned enterprises can be real,effective and controllable.