摘要
目前会计信息失真现象已严重影响和制约着我国国民经济的发展,会计丑闻的不断曝光使会计师行业的信任度降到了最低点。因此 ,治理会计信息失真仍是当前需要探讨的重点课题。本文在分析会计信息失真原因的基础上,提出了治理会计信息失真。
At present,lack fidelity of accounting information has greatly affected the healthy and orderly development of our national economy.Honesty has become more and more rare resource in the field of accounting.Premier Zhu pointed out the school motto”Take honesty as one's cardinal principle.Take behavior as the most important thing.Never make false accounts”,when he inspected the State Accounting Institute.It sounds a warning to all the accountants.Thus howto control the lack fidelity of accounting information and promot honesty in accounting is the current key issue to be solved.
出处
《南通职业大学学报》
2003年第2期21-24,共4页
Journal of Nantong Vocational University