摘要
现实经济生活中,诸多失真的会计信息已对我国社会主义市场经济的健康运行带来极大的冲击。本文从会计信息失真的界定入手,在深入分析其危害及其成因的基础上,进一步提出了对会计信息失真的控制措施。
In our actual economic life, quite a lot of false accounting information has caused bad effect on the healthy function of our socialist market economy. The author of this essay, based on the definition, thoroughly analyzes the causes of the formation of the false accounting information and its harmfulness, and puts forward controlling measures over false accounting information against possible trouble.
出处
《石家庄经济学院学报》
1999年第4期342-346,共5页
Journal of Shijiazhuang University of Economics