| 净化会计环境 提高会计信息质量 |
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| 引用本文： | 邢晟.净化会计环境 提高会计信息质量[J].郑州轻工业学院学报(社会科学版),2001,2(4):56-58. |
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| 作者姓名： | 邢晟 |
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| 作者单位： | 邢晟（郑州轻工业学院管理工程系,河南,郑州,450002） |
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| 摘 要： | 会计信息在国民经济运行过程中发挥着越来越重要的作用,然而,会计信息失真的现象又屡屡出现.这一现象的产生,应从法制环境、会计监督体系、考核指标和利益驱动机制四个方面去寻找原因,因此,应从完善法规制度、强化监督力量、建立内部控制、加强会计队伍建设等方面进行综合治理,以净化会计环境,提高会计信息质量.
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| 关 键 词： | 会计信息 会计环境 会计职业道德 会计监督 |
| 文章编号： | 1009-3729(2001)04-0056-03 |
| 修稿时间： | 2000年11月22 |
Purifying accounting environment and improving the quality of accounting information |
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| XING Sheng.Purifying accounting environment and improving the quality of accounting information[J].Journal of Zhengzhou Institute of Light Industry(Social Science),2001,2(4):56-58. |
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| Authors: | XING Sheng |
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| Abstract: | Accounting information is playing a more and more important role in the operation of the national economy. But the phenomenon of false accounting information is quite common in accounting practice.The following four reasons-the legal environment,the system of accounting supervison,the assessing index and the mechanism of interest motivation-result in the appearance of this phenomenon.Therefore,in order to purify accounting environment and improve the quality of accounting information,regulations should be perfected, supervision enforced,internal controls established and the quality of accountants be improved. |
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| Keywords: | accounting information accounting environment accounting profession ethics accounting supervision |
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