摘要
会计信息失真是一种世界性公害,事实上会计信息失真包括两个方面:一是非法会计信息;二是合法会计信息失真,其中人们常常谈论的是非法会计信息问题。但合法会计信息失真的成果及治理同样应引起重视,为此本文在这方面做些探讨。
Accounting information is a distortion of the public world. In fact, accounting information distortion includes tow sides, namely the illegal accounting information, which often talking about illegal accounting information; secondly, the distortion of legitimate accounting information. But legitimate accounting information distortion of the same causes and treatment should take and to do this in this regard to explore.
出处
《华东经济管理》
2006年第8期149-151,共3页
East China Economic Management
关键词
合法
会计信息
失真
治理对策
the legal
accounting information
distortion
control measures