摘要
通过考察西方治理会计信息失真的过程和经验,提出了一些治理我国会计信息失真的制度建设和制度安排的建议。
According to the process and experiences of investigation of putting in order the accounting information which isn't be true to the original, some suggestions are made that regulations and arrangements be set up to bring the accounting information which isn't be true to the original under control in our country.
出处
《科学之友》
2007年第05B期108-109,共2页
Friend of Science Amateurs
关键词
会计信息失真
会计准则
西方国家
accounting information being not true to the original, accounting principles, western countries