摘要
阐述了会计信息失真的原因及种类,从会计规则性失真、会计违规性失真、会计行为性失真等方面分析了会计信息失真的各种因素,并在此基础上,提出了预防会计信息失真的建议和设想。
This paper expounds the reason and variety of lack fidelity of accounting information, from accounting regulation, rule violation, and accounting behavior of the lack fidelity, this paper analyzes all of the factors in the process, plus, on the basis of the information, presents the suggestion and assumption for the problem.
出处
《太原科技》
2006年第12期15-16,共2页
Taiyuan Science and Technology
关键词
会计信息
会计信息失真
会计规则
accounting information
the lack fidelity of accounting information
accounting rcgulatiou