| 会计信息失真的成因与治理 |
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| 引用本文： | 谢阳春.会计信息失真的成因与治理[J].郑州轻工业学院学报(社会科学版),2002,3(2):39-42. |
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| 作者姓名： | 谢阳春 |
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| 作者单位： | 郑州轻工业学院,管理工程系,河南,郑州,450002 |
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| 摘 要： | 会计信息失真的原因可概括为两方面 ,即非违法性会计信息失真和违法性会计信息失真。对此 ,需要从以下几个方面加以治理 :以《会计法》为准绳 ,加强会计法制建设 ,认真贯彻落实新制度 ;完善会计监督体系 ,形成有效的监控机制 ;加强会计职业道德教育 ,提高会计信息制造者的素质 ;逐步改革会计人员管理体制 ,完善会计委派制。
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| 关 键 词： | 信息失真 会计制度 会计监督 会计委派制 |
| 文章编号： | 1009-3729(2002)02-0039-04 |
| 修稿时间： | 2002年1月21日 |
The inquisition of accounting information lack-fidelity cause and administration |
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| XIE Yang,chun.The inquisition of accounting information lack-fidelity cause and administration[J].Journal of Zhengzhou Institute of Light Industry(Social Science),2002,3(2):39-42. |
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| Authors: | XIE Yang chun |
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| Abstract: | Accounting information lack fidelity can be divided into two kinds,that is,ordinary accounting information lack fidelity and illegal one.By this reason,accounting information lack fidelity should be controlled in following several ways:with the help of Accounting Rules, strengthening the construction of accounting legal system,seriously carrying out the new system;perfecting accounting overseeing system,forming effective overlooking mechanism,strengthening accounting professional moral education;enhancing the quality of accounting information makers;progressively reforming management system about accountants,perfecting accounting appointment system. |
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| Keywords: | accounting information lack fidelity accounting system accounting overseeing accounting appointment system |
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