摘要
会计信息失真的危害十分严重,可以使国民经济发展所需的正常运行受到破坏,造成决策失误,管理混乱,为经济犯罪提供方便。为此,应采取有效措施,提高管理及会计人员素质,从根本上解决会计信息失真这一顽症,切实提高会计信息质量,保护经济权利人的合法利益。
The harm of the state of the accounting information unreality is very serious.It can destroy national,economy's development,Create the decision mistake and management confusion and provide convenience for economic crime so we should adopt effective measure to improve management and accountant's character to solve accounting information unreality and to improve the accounting information quality and to protect the legal of economic right person.
出处
《山西经济管理干部学院学报》
2004年第3期42-44,共3页
Journal of Shanxi Institute of Economic Management
关键词
会计信息失真
会计信息质量
会计人员
素质
监督
The Accounting Iformation Unreality
Accounting Information Quality
Accountant Character
Cantrol