摘要
从解析会计信息真实性含义入手,阐释了会计信息失真的概念,对会计信息失真现象产生的深层原因进行了多角度分析;并针对其成因,提出了一些具体防范对策。
The concept of is expounded on the basis of the accounting information authenticity. Multi angle analysis of the deep reason emerging in accounting information distortion is carried on. Some specific countermeasures in view of its contributing factors are put forward.
出处
《武汉理工大学学报（信息与管理工程版）》
CAS
2006年第5期123-126,130,共5页
Journal of Wuhan University of Technology：Information & Management Engineering
关键词
会计信息失真
产权关系
治理结构
内部控制
accounting information distortion
property right relationship
administration construction
interior control
