摘要
针对当前一些单位会计信息质量不高,甚至伙同审计部门联合作假的现象,从客观实际出发分析会计信息失真的各种原因,并提出消灭会计造假、提高会计信息质量的具体措施。
To counter the facts that some units have accounting information of inferior quality and even make false information together with the auditing bodies, the essay, based on the actual situation, analyzes the various reasons of distortion and puts forward measures to eliminate the falsehood and improve the quality of accounting information.
出处
《济源职业技术学院学报》
2005年第1期59-62,共4页
Journal of Jiyuan Vocational and Technical College
关键词
会计信息
造假
假账
监督
措施
accounting information
make falsehood
false account
supervise
measure