摘要
尽管会计信息失真的危害已得到社会的广泛重视,然而会计信息失真情况仍然相当严重。"琼民源""银广厦"、 "郑百文",一桩桩,一件件,无不令人悚目惊心。造假根源何在?我们应如何应对?作者就此谈几点看法。
Although the harm of the accounting information distortion has been paid much attention to, the condition is still very serious such as Qiong Ming - yuan, Yin Guang - xia, Zheng Bai - wen which make people astonished and surprised . The thesis talks about the causes of this question and puts forward to some measures to deal with.
出处
《重庆职业技术学院学报》
2004年第2期110-110,164,共2页
Journal of Chongqing Vocational& Technical Institute
关键词
会计信息失真
市场经济
产权制度
激励机制
会计监督
企业管理
the accounting information distortion
the system of accounting representation
the mechanism of supervision and inspiration