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会计信息失真的经济学分析 被引量:1

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摘要 本文从信息不对称的角度出发,说明了会计信息的作用,并针对会计信息失真的现状,从制度经济学的角度分析了会计信息失真问题的原因:(1)从非正式制度的道德角度;(2)从正式制度角度。最后从道德和制度两个方面提出了解决会计信息失真问题的措施。
作者 杨中和
出处 《求索》 CSSCI 北大核心 2008年第7期38-39,37,共3页 Seeker
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