摘要
会计信息的真实性、可靠性及相关性是保证信息使用者做出正确决策的基本前提和条件。会计信息失真已经成为一个严峻的问题。提出建立惩处机制、科学的契约约束激励机制、完善的监督约束机制等措施,解决会计信息失真问题,提高会计信息质量。
The reliability, credibility and relativities of accounting information are basic premise and conditions that guarantees that the information emissary makes a fight decision. Accounting information distortion have already become a rigorous problem's put in our in front, accounting information distortion is disaster, manage the our country business enterprise accountancy's information to lose the true problem urgent, thus resolve accountancy's information to lose the true problem and raise accountancy's information quantity.
出处
《科技创业月刊》
2006年第11期58-59,共2页
Journal of Entrepreneurship in Science & Technology
关键词
会计信息失真
治理
会计法规
accounting information distortion,management,accounting regulation