摘要
会计信息失真现象在我国目前愈演愈烈,给国家、企业以及有关利益群体造成巨大的经济损失,也给社会经济秩序造成混乱。当前应从会计法制建设、建立会计人员素质考核机制、会计信息监督机制等方面着手治理,将会计信息失真的现象降到最低限度,以维护我国的社会经济秩序,保证改革开放和经济建设的顺利进行。
Nowadays, accounting information infidelity is getting worseand worse in China. It makes the state, enterprises, and companies suffer greatloss in economy and brings about confusion in the social and economic system. Th erefore, it is necessary to set up a sound accounting system, accountants' qualification evaluation system, accounting information supervisory system so as to reduce accounting information infidelity to the minimum, keep the social and economic system in good order, and guarantee that the reform and economic construction go on smoothly.
出处
《渝州大学学报(社会科学版)》
2001年第3期40-43,共4页
Journal of Yuzhou University(Social Sciences Edition)