摘要
针对会计信息失真的现状,从主、客观两方面作简要分析,提出应从明晰产权,加强法制建设、加大执法力度、转变政府职能等方面解决会计信息失真的现象。
This paper analyses the accounting information distortion from subjective and objective point of view, and puts forward that it can be solved by clearing ownership, strengthening legal system construction and the law execution, and transforming the government functions, etc.
出处
《华北水利水电学院学报(社会科学版)》
2004年第3期18-19,共2页
Journal of North China Institute of Water Conservancy and Hydroelectric Power(Social Sciences Edition)
关键词
会计信息
失真
原因
对策
accounting information
distortion
reasons
countermove