摘要
20 0 0年 7月 1日正式施行的《会计法》以及相关法律法规着重对会计作假的处罚已作了明确规定。笔者在本文中揭露了会计信息失真的现状 ,阐述了会计信息失真的环节、会计作假的主要手法和严重危害 ,并进一步分析了会计信息失真的各种原因 ,同时有针对性地提出了一些防治会计信息失真现象的对策和措施。
s:The Accounting Laws and the relevant regulations enforced on July 1,2000 have definite stipulations of punishment for false accounting.The author exposes in this article the distortion of accounting information as it is,the steps and major tricks in false accounting and the severe damage and impairments it causes.He elaborates various causes and puts forward accordingly preventive measures against the distortion of accounting information.
出处
《鹭江职业大学学报》
2000年第4期12-17,共6页
Journal of Lujiang University
关键词
会计信息
失真
环节
手法
成因
对策
accounting information
distortion
steps
methods
causes
measu<
