摘要
在市场经济条件下、在知识经济时代,会计信息对提高社会资源的分配和使用效率起着十分重要的作用。当前会计行业造假行为严重,财会信息失真。本文旨在分析会计信息失真的成因,提出治理会计信息失真的对策。
Under the condition of market economy and in the age of knowledge economy,accounting information plays an important role in increasing the efficiency of allocation and utilization of social resources.At present,there is severe distortion of accounting information as a result of widespread false reporting in accounting industry.This article aims to analyze the causes to the distortion of accounting information and put forward countermeasures to deal with it.
出处
《青岛职业技术学院学报》
2003年第2期33-34,66,共3页
Journal of Qingdao Technical College