| 论会计信息失真的根源、条件及诱因 |
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| 引用本文： | 聂顺江. 论会计信息失真的根源、条件及诱因[J]. 云南民族大学学报(哲学社会科学版), 2001, 18(1): 19-21 |
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| 作者姓名： | 聂顺江 |
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| 作者单位： | 云南民族学院经管系,云南·昆明,650031 |
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| 摘 要： | 会计信息失真已成了一个急待解决的问题,深入研究会计信息失真的原因是解决会计信息失真问题的前提.会计信息失真的原因归纳起来有三个方面,一是有关人员对利益的追求;二是对经济活动及会计行为缺乏监督;三是存在对虚假会计信息的需求.
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| 关 键 词： | 会计信息 失真 根源 条件 诱因 |
| 文章编号： | 1001-8913(2001)01-0019-03 |
| 修稿时间： | 2000-09-28 |
On the Roots, Conditions and Causes of the Misleading Accounting Information |
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| Nie?Shunjiang. On the Roots, Conditions and Causes of the Misleading Accounting Information[J]. Journal of Yunnan Nationalities University(Social Sciences), 2001, 18(1): 19-21 |
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| Authors: | Nie?Shunjiang |
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| Abstract: | The?misleading?accounting?information?has?become?an?urgent?problem.?A?thorough?study?of?its?causes?is?the?prerequisite?for?solving?this?problem.?Generally?speaking,?there?are?three?causes:?1.?The?persons?concerned?try?to?obtain?more?interests;?2.?There?is?a?lack?of?supervision?over?the?economic?activities?and?accounting?practices;?3.?There?exists?a?demand?for?such?misleading?accounting?information. |
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| Keywords: | accounting-information ?misleading ?root ?condition ?cause |
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