| 会计信息失真的原因及对策 |
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| 引用本文： | 李微微.会计信息失真的原因及对策[J].齐齐哈尔大学学报(哲学社会科学版),2003(1):45-46. |
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| 作者姓名： | 李微微 |
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| 作者单位： | 哈尔滨工业大学,财务处,黑龙江,哈尔滨,150000 |
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| 摘 要： | 真实可靠的会计信息是企业发展的必要保证。会计信息失真对企业的经营管理和国家的经济调控都会产生危害。文章从企业法人治理结构、会计资料管理、会计队伍素质和会计执法等几个方面分析了会计信息失真的原因 ,并提出了相应的治理对策
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| 关 键 词： | 会计信息 失真 原因 对策 |
| 文章编号： | 1008-2638(2003)01-0045-02 |
| 修稿时间： | 2002年5月22日 |
Reason and countermeasure for distortion of accounting information |
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| LI Wei-wei.Reason and countermeasure for distortion of accounting information[J].Journal of Qiqihar University (Philosophy & Social Science Edition),2003(1):45-46. |
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| Authors: | LI Wei-wei |
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| Abstract: | True and reliable accounting information is the necessary pledge for the development of enterprises,Distortion of accounting information will be harmful to the business and management of enterprises and regulation economic of the state.The author analyses the reason of distortion of accounting information from sides of the construction of legal person of enterprises,controlling of accounting materials,the level of competence of accountants and enforcing the law by accountants,also the author points out the countermeasure for distortion of accounting information. |
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| Keywords: | accounting information distortion reason countermeasure |
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