摘要
会计信息失真的动因既有管理体制的滞后,也有私有利益的驱动。治理会计假账,在内部保障机制上要合理配置公司治理结构,在外部管理机制上要完善监督惩罚体系,同时要提高会计从业人员的素质。
The lack of fidelity in accounting information is caused by lagged management system and private interest. We should dispose administering structure reasonably in the inner guarantee mechanism,and perfect supervision and punitive measures in the outer management mechanism,in the meantime ,improve the quality of accountants to deal with false account.
出处
《安徽工业大学学报（社会科学版）》
2002年第4期89-90,共2页
Journal of Anhui University of Technology：Social Sciences
关键词
会计信息
会计核算
失真
治理
accounting information
business accounting
lack fidelity
administer
