摘要
会计信息失真问题由来以久 ,导致会计信息失真的主要原因是会计法律法规不完善 ,政治、经济体制不合理 ,会计主体单位领导及会计人员法制观念不强 ,本位主义严重等。会计信息失真给国家经济造成了严重的危害 ,必须加以治理。治理会计信息失真的对策主要是建立健全有关法律法规 ,加快政治经济体制改革的步伐 ,加强企业领导人和财会人员的法制观念等。
The main reason of the distorted accounting information are due to the imperfect accounting law and code,improper political and economic system and illegal sense of the governors and accountants,etc.The distorted accounting information brings a severe damage fo the national economy.In order to solve this problem,some laws and codes of accounting showld be set up ,the pace of the political and economic system reform showld be guickende,and the legal sense of the governors and accountants showld be enhanced.
出处
《税务与经济》
北大核心
2000年第3期69-72,共4页
Taxation and Economy
关键词
会计信息失真
会计人员
会计准则
会计制度
distorted accounting information
accountant
accounting code
accounting system