摘要
会计信息失真一直是困扰会计界的一大难题 ,如何控制并治理好这一会计信息领域恶性肿瘤是十分值得探讨的课题。文章从分析造成我国广泛会计信息失真的主、客观原因入手 ,层层深入 ,探索性地提出了几点预防和治理会计信息失真的对策和建议。
Accounting information Distortion is a difficult problem which has been disturbing the accounting field, So it is worthwhile to have a study on how to bring it under control and remove it out of the accouting field.The paper tries to give a progressive analysis of the subjective and objective causes which lead to accouting information distortion, and put forward some suggestions and countermeasures.
出处
《南华大学学报(社会科学版)》
2003年第1期44-47,共4页
Journal of University of South China(Social Science Edition)
关键词
会计信息
失真
成因
对策
假账
accounting information
quality
contributing factor
countermeasure