摘要
由于会计信息质量状况的好坏对相关利益者产生重要影响,通过对会计信息失真产生的动因,针对现实会计操作中的使用手段,找出治理会计信息失真的措施和办法,尽可能提高会计信息质量。
Because the accounting information quality condition quality has the important influence to the related benefit, through agent which produces to the accounting information distortion, operates in view of realistic accountant the use method, discovers governs the measure and the means which the accounting information distorts, as far as possible improves the accounting information quality.
出处
《河北建筑科技学院学报(社会科学版)》
2006年第3期24-25,共2页
Journal of Hebei Institute of Architectural Science & Technology(Social Science Edition)
关键词
会计信息失真
动因
措施
accounting information distortion
agent
measure