摘要
虚假会计信息产生的机理包括主观原因和客观环境两个方面。两方面共同作用,才会导致虚假信息的产生。因而要根治虚假会计信息,就要从会计信息自身运行规律上对会计信息失真的原因进行分析,以便寻求从根本上解决会计信息失真问题。
s: The reason of false account information includes two aspects: subjective reason and objective environment, the action of the two aspects causes false account information .If false account information is brought under permanent control, the reason of account information distortion should be analyzed through its motion law so as to solve the problem of account information distortion fundamentally.
出处
《武汉职业技术学院学报》
2004年第3期11-13,共3页
Journal of Wuhan Polytechnic