摘要
会计信息是如实反映企业经营状况的真实信息,为信息使用者未来决策提供依据,社会现实中大量存在失真的会计信息,造成会计信息与经济业务活动实际情况发生偏离,文章从几个方面探讨会计信息失真的情况及治理的方法。
Accounting information offers true information that reflects a company's state of management and informative basis for the users to make fature decisions.The existance of much distorting accounting information in the society will lead to the deviation between accounting information and the reality of economic professional business.
出处
《河南机电高等专科学校学报》
CAS
2004年第5期77-78,共2页
Journal of Henan Mechanical and Electrical Engineering College
关键词
会计信息
失真
治理
accounting information
distortion
administration