摘要
会计信息失真是当今企业管理层所面临的一个决策问题,影响会计失真的因素很多,也很复杂。本文主要从企业财务管理目标方面入手,分析企业的财务管理目标与会计信息失真的存在一定的联系,从而得出会计信息失真受企业财务管理目标的影响。
Distortion of accounting information is a problem of concern around the world today. Many complicated factors exist that contribute to accounting forgery. Starting from a discussion of the objective of corporate financial management, this paper analyzes its relationship with accounting information distortion. The conclusion is that the objective of corporate financial management affects the distortive accounting information.
出处
《西南农业大学学报（社会科学版）》
2005年第4期104-106,113,共4页
Journal of Southwest Agricultural University:Social Science Edition
关键词
会计信息
会计造假
财务管理目标
accounting information
accounting forgery
objective of financial management
