摘要
本文从内因和外部环境两个角度分析了会计信息失真的原因,并针对其成因提出了治理措施。治理会计信息失真,我们应该走一条法制与社会审计相结合的道路。加强约束机制,既可以有效遏制会计信息失真,又可以更快推动市场经济走向成熟。
This article analyzes the reason of the distortion of accounting information internal cause and exterior environment in two aspects, and put forward the control measure. Control the distortion of accounting information, we should go the way to legality and society audit. Strengthen the control structure, not only to control the distortion of accounting information effectively but also can improve the market economy to the mature.
出处
《现代情报》
北大核心
2005年第10期182-184,共3页
Journal of Modern Information
关键词
内部控制制度
会计信息
失真
internal control system
accounting information
distortion
