浅淡会计信息失真的原因与治理方略

Talking about the Reasons of the Accounting Information Distortion and General Controlling Plan

从可能性、现实性和必然性的角度对会计信息失真深入地进行了动机分析、制度缺陷分析和经济学分析,并揭示了会计信息造假的手段,提出了具有针对性的治理方略。

From the angles of the possibility, reality and necessity, this paper makes deeply the motivation analysis, system shortage analysis and economic analysis on the distortion of the accounting information, reveals the means of making false accounting information, and puts forward some corresponding controlling tactics.