| 会计信息失真及其法律规制 |
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| 引用本文： | 杨俊.会计信息失真及其法律规制[J].河北工业大学学报:社会科学...,2010(2):32-38. |
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| 作者姓名： | 杨俊 |
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| 作者单位： | 河北政法职业学院财经系,石家庄050061 |
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| 摘 要： | 现实生活中相当一些经济组织、行政事业单位存在会计造假,并造成严重的会计信息失真,这一现象已成为困扰我国社会与经济发展的一大难题。虽然社会上和学术界也多方呼吁,但效果并不明显。本文想就会计信息失真的表现及三个定律,包括影响会计信息失真的深层次原因作些分析,并试图在进行会计信息失真法律规制上做些探讨,以解决这一困扰经济与社会发展的顽症。
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| 关 键 词： | 会计信息 会计信息失真 法律规制 |
Distortion of Accounting Information and its Legal Regulation |
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| YANG Jun.Distortion of Accounting Information and its Legal Regulation[J].Journal of Hebei University of Technology(Social Science Edition,2010(2):32-38. |
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| Authors: | YANG Jun |
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| Institution: | YANG Jun(Hebei Professional College of Politics and Law Science Finance and Economics Department,Hebei Shijiazhuang 050061,China) |
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| Abstract: | Accounting frauds exist in many economic organizations and administrative institutions,which has caused serious distortion of accounting information.This phenomenon has become a problem in China＇s social and economic development.This paper focuses on the forms and roots of accounting information distortion and three related laws to highlight solutions to this problem. |
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| Keywords: | accounting information accounting information distortion legal regulation |
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