摘要
人们在研究会计信息失真时 ,往往过多地关注了人为因素 ,而忽略了其中的技术性因素——不确定性。拟就会计的不确定性与会计信息失真的关系及预防对策作一探索。
Personal factors must have been paied more attention to ,but ingnored those of technical factors which are called uncertainty when people study the accounting information distortion.The relationship between uncertainty and accounting information distortion is pointed out, and the prevention counter measure is probed.
出处
《长安大学学报（社会科学版）》
2000年第1期43-45,49,共4页
Journal of Chang'an University(Social Science Edition)
关键词
不确定性
会计信息失真
对策
uncertainty
accounting information distortion
counter measure
