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会计信息失真及其治理
引用本文:娄合玲. 会计信息失真及其治理[J]. 中北大学学报(社会科学版), 2006, 22(3): 38-40
作者姓名:娄合玲
作者单位:临汾市农机局,计划财务科,山西,临汾,041000
摘    要:真实性是衡量会计信息的重要指标,是经济运行的重要内容,但现实生活中会计信息失真现象严重影响了市场的运行.本文从会计信息失真对经济的影响和治理信息失真的措施两方面进行了说明,会计制度和相应监督体制的不完善是会计信息失真的重要原因;如何更好的治理会计信息失真是文章的重点,着重从制度上和会计人员队伍建设入手进行治理和改革,从根本上避免会计信息失真的出现.

关 键 词:会计制度  信息失真  治理
文章编号:1673-1646(2006)03-0038-03
修稿时间:2005-10-20

Accounting Information is Distorted and Administration
LOU He-ling. Accounting Information is Distorted and Administration[J]. Journal of North China Institute of Technology(Social Sciences), 2006, 22(3): 38-40
Authors:LOU He-ling
Abstract:Authenticity is the important index of weighing accounting information and the major content of economic operation.However,lack of fidelity in actual life seriously affects the operation of the market.This article illustrates both the influence of the accounting infidelity on the economy and the measures taken to solve that problem.The reason for the lack of fidelity is the imperfect accounting systems and their corresponding supervisory systerms.This article focuses on solving problem of the infidedity of the accounting information more efficiently,emphasizeing the and reform of the accounting systems and accounting staff,in order to avoidaccounting information infidelity.
Keywords:accounting information  distorted  administration
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