摘要
会计信息失真对企业、国家造成极大危害 .其原因主要包括 ,会计法规不完善 ,企业内部管理混乱 ,一些企业领导和一些会计人员素质不高和监督力度不够等 .纠正这种现象的基本措施是 ,完善会计法 ,提高企业领导和会计人员素质 ,加大监督力度等 .
Accounting information distortion endangers enterprises and the state, which results from incompleteness of accounting regulations, maladministration of enterprises, poor qualities of some managers and accounts and insufficient supervision. The correction of such problems is to perfect accounting regulations, to improve qualities of some managers and accounts and to emphasize supervision
出处
《洛阳师范学院学报》
2000年第5期129-130,共2页
Journal of Luoyang Normal University