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浅议会计信息失真的成因及防范 被引量:2

On the Accounting Information Distortion Causes and Prevention
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摘要 近年来,我国部分企业假账泛滥,信息失真,严重影响我国宏观经济和运行质量。从不同角度寻求解决防范信息失真的对策,不断完善法制法规,建立有效机制,在改善理财环境的同时,加大会计检查和执法力度,对发现的问题绝不姑息,严惩不怠,有效遏制会计造假,保证会计信息的准确性和真实性,为我国经济发展创造良好和谐的信息环境。 In recent years, some enterpries in china several spread false information distortion, severe impact on china's macro--economic operation quality and, it tries to through the analysis of accounting information distortion of the manifestations, consequences and the causes of the probe from different angles to seek solutions to prevent distortion of information countermeasures, so as to continuously improve laws and regulations, the establishment of an effective mechanism, improve the fiscal environment, the accounting checks and intensify law enforcement efforts, the problems discovered will not tolerate the severe penalties, effectively contain false accounting, accounting information guarantees the accuracy and authenticity, China's economic development to create harmony in a good environment.
作者 陈佳
机构地区 南通职业大学
出处 《经济研究导刊》 2007年第10期96-97,共2页 Economic Research Guide
关键词 企业 会计信息 失真 accounting information distortion causes preventive measures
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