摘要
会计信息具有相关性、可靠性、真实性的特征。深入分析了会计信息失真的原因,指出会计信息失真是许多社会问题在会计上的综合反映,并提出了解决会计信息失真的对策与建议。
The accounting information has the features of the correlation, reliability and validity. This paper makes deep analysis on the causes of the distortion of accounting information, and points out that the distortion of accounting information is the comprehensive reflection of many social problems in the accounting, and puts forward some countermeasures and suggestions of solving the distortion of accounting information.
出处
《科技情报开发与经济》
2005年第10期116-117,共2页
Sci-Tech Information Development & Economy
关键词
会计信息失真
会计环境
会计职业道德
会计监督
distortion of accounting information
accounting environment
accounting professional ethics
accounting supervision