摘要
会计信息失真包括规则性失真、违法性失真和技术性失真。对会计信息规则性失真的成因进行了分析和论述,并提出了改进我国会计信息质量的措施。
The author thinks the affectations of the accounting messages include regularity, illegality and technical means. The article analyzes and discusses the cause of formation about the affectations of the regularity in accounting messages, and expounds the measure to improvement the quality of the accounting messages in our country.
出处
《南阳师范学院学报》
CAS
2003年第11期23-24,共2页
Journal of Nanyang Normal University