摘要
近年来 ,会计信息失真范围之广 ,程度之重 ,危害之大 ,确实令人担忧。完善会计法则、准则和制度 ,完善企业法人治理结构 ,加强内部控制制度建设是可行的解决办法。
In recent years, the distortion of accounting information becomes a serious problem. It spreads widely and imperils the social economy. Management are anxious with this problem. To solve this problem, we must perfect our accounting principle, criterion and system, consummate the corporation organization, and strengthen the internal domination.
出处
《石家庄经济学院学报》
2003年第6期739-741,共3页
Journal of Shijiazhuang University of Economics