| 试论建立现代企业制度的主要问题 |
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| 引用本文： | 李金清.试论建立现代企业制度的主要问题[J].深圳信息职业技术学院学报,2006,4(1):54-58,85. |
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| 作者姓名： | 李金清 |
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| 作者单位： | 深圳信息职业技术学院信息经济系,广东,深圳,518029 |
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| 摘 要： | 建立现代企业制度是我国国有企业改革的目标，及时地发现改革过程中存在的问题将会促进制度建立的顺利进行。国企改革采取的主要方式是逐步加大并深化“放权让利”，使得企业的经营管理人员拥有了更多的决策权，并进一步掌握了企业事实上的控制权，从而有可能产生管理人员为了自己的利益而损害企业利益的现象，这就是“内部人控制”问题。管理人员还可能利用会计制度在转轨过程中存在的内在缺陷而提供虚假会计信息，出现“会计信息失真”问题.建立现代企业制度，必须要思考如何解决这些问题．
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| 关 键 词： | 现代企业制度 内部人控制 会计信息失真 |
| 文章编号： | 1672-6332（2006）01-0054-05 |
| 收稿时间： | 2006-01-10 |
| 修稿时间： | 2006年1月10日 |
Problems in establishment of Modern Enterprise System |
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| LI Jinqing.Problems in establishment of Modern Enterprise System[J].Journal of Shenzhen Institute of Information Technology,2006,4(1):54-58,85. |
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| Authors: | LI Jinqing |
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| Abstract: | The aim of reforming state-owned enterprises in China is to establish modern enterprise system, and timely prediction and prevention of problems from occurring during the course is absolutely helpful for its development. The reform is implemented chiefly by the means of what is known as "decentralization of powerand share of profits, " This reveals the possibility that the business management would obtain more policymaking power from the state and, consequently, have their private interests over the business interests. That is the problem known a.s " internal personnel control." Taking advantage of loopholes in the accounting system for the transitional period, " internal personnel" would deliver false accounting information. Therefore, there would be the problem of accounting information distortion. Certainly, loopholes should be plugged up in terms of their sources and systems. However, how to realize it is the focus. |
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| Keywords: | modern enterprise system internal personnel control accounting information distortion |
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