摘要
该文从理论上探讨了会计信息“真实性”与“失真”的判断标准,阐述了虚假会计信息产生的原因和条件,并提出了遏制和消除违法性会计信息失真的建议和思考。
This paper theoretically discusses the judging standard of the 'validity' and 'distortion' of accounting information,narrates the causes and conditions of producing false information,and puts forward some suggestions for eliminating the illegal distortion of accounting information.
出处
《嘉兴学院学报》
2005年第S2期168-170,共3页
Journal of Jiaxing University
关键词
会计信息
失真
原因
思考
accounting information
distortion
cause
thinking.
