摘要
由于制度性因素和技术性原因使会计信息失真,致使信息使用者决策失误。为解决会计信息失真,应从制度、法制、监督建设及提高人员素质等方面采取措施。
Since the system factor and technicality cause make. Accounting information lacks fidelity. Cause the information user decision- making fault. For resolving accounting information lack fidelity, Superintend the aspect building and improving personnel quality from system of account, legal institutions, adopting measure.
关键词
会计信息
失真
制度
文化
accounting information
lacks fidelity
system of account
culture