期刊文献+

浅谈会计信息质量存在的问题以及改进措施 被引量:2

原文传递
导出
摘要 会计信息公开性、真实性、可靠性及相关性是保证会计信息使用者做出正确决策的基本前提和条件,对整个国民经济的健康运行至关重要。然而,会计信息失真是我国当前经济生活中较为普遍的现象和十分突出的问题,防止会计信息失真,提高会计信息质量,找出导致失真的原因,才能有效提出相应的对策及解决办法。本文拟就会计信息失真产生的原因及改进措施谈一些看法。
作者 马津梅
机构地区 天津农学院
出处 《天津经济》 2015年第2期63-64,69,共3页 Tianjin Economy
  • 相关文献

参考文献4

二级参考文献25

  • 1.《经济学家看法律、文化与历史》[A].张维迎.《产权、政府与信誉》[C].北京三联书店,2001..
  • 2Greif,Avner ,1996,"Contracing,Enforcement and Efficiency:Economics Beyond Law",the Paper for the Annual Bank Conference on Development Economics,World Bank,April 25-26,1996,Washington,D.C.
  • 3Green,E.and R.Porter,1984."Noncooperative Collusion under Imperfect Price Information",Econometrica,52:87-100.
  • 4Huang,and Wu,Ho-Mou,1994,"More Order without More Law:A Theory of Social Norms and Organizational Culture",Journal of Law,Economics and Organization.
  • 5Kreps,David,1990,"Corpocate Culture and Economic Theory",In Perspectives on Positive Political Economy,edited by James Alt and Kenneth Shepsle ,Cambridge:Cambridge University Press,90-143.
  • 6Macaulay ,Stewart,1985,"An Empirical View of Contract",Wisconsin Law Review,1985(3):465-82.
  • 7Macneil ,Ian R.1985,"Relational Contract:What We Do and We Do Not Know",Wisconsin Law Review,1985(3):482-524.
  • 8Merry,Sally Engle,1984,"Rethinking Gossip and Scandal",in Donald Black(ed.)Toward a General Theory of Social Control,New York:Academic Press.
  • 9Milgrom ,Paul,Douglas North and Barry Weingast ,1990,"The Role of Institutions in the Revival of Trade:The Law Mechant,Private Judges,and the Champagne Fairs",Economics and Politics 2:1-23.
  • 10Shearmur,Jeremy and Daniel B.Klein,1997,"Good Conduct in the Great Society:Adam Smith and the Role of Reputation",in Daniel B.Klein(ed.)Reputation,The University of Michigan Press.

共引文献832

同被引文献12

引证文献2

二级引证文献2

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部