| 提高会计信息质量的探讨 |
| |
| 引用本文： | 郑明友,杨朝晖. 提高会计信息质量的探讨[J]. 福建农林大学学报(哲学社会科学版), 2002, 5(4): 34-36 |
| |
| 作者姓名： | 郑明友 杨朝晖 |
| |
| 作者单位： | 福建农林大学财务处,福建福州,350002 |
| |
| 摘 要： | 根据会计信息质量现状 ,分析会计信息质量失真的原因 ,提出了加强会计信息质量的途径 :(1 )依法实施单位内部会计监督 ;(2 )强化外部监督的制约机制。
|
| 关 键 词： | 会计 信息质量 失真 对策 |
| 文章编号： | 1671-6922(2002)04-0034-03 |
| 修稿时间： | 2001-12-11 |
Improvement of accounting information quality |
| |
| ZHENG Ming you,YANG Zhao hui. Improvement of accounting information quality[J]. Journal of Fujian Agriculture and Forestry University, 2002, 5(4): 34-36 |
| |
| Authors: | ZHENG Ming you YANG Zhao hui |
| |
| Abstract: | According to the current status of accounting information quality, the cause of accounting information quality distortion is analyzed, and the approaches for its improvement are proposed as follows. (1)Internal accounting supervision should be conducted according to the law. (2) Constraint mechanism of external supervision should be strengthened. |
| |
| Keywords: | accounting information quality distortion countermeasures |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
