| 论会计的不确定性与会计信息失真 |
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| 引用本文： | 郭随英,陈建歧. 论会计的不确定性与会计信息失真[J]. 长安大学学报(社会科学版), 2000, 2(1): 43-45,49 |
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| 作者姓名： | 郭随英 陈建歧 |
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| 作者单位： | 1. 陕西立信有限责任会计师事务所,陕西,西安,710003
2. 西安交通大学财经区,陕西,西安,710061 |
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| 摘 要： | 人们在研究会计信息失真时，往往过多地关注了人为因素，而忽略了其中的技术性因素——不确定性。拟就会许的不确定性与会计信息失真的关东及预防对策作一探索。
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| 关 键 词： | 不确定性；会计信息失真；对策 |
| 修稿时间： | 1999-10-25 |
Uncertainty and accounting information distortion |
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| GUO Sui-ying,CHEN Jian-qi. Uncertainty and accounting information distortion[J]. Journal of Chang'an University(Social Sciences Edition), 2000, 2(1): 43-45,49 |
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| Authors: | GUO Sui-ying CHEN Jian-qi |
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| Affiliation: | GUO Sui-ying;(Shaanxi Lixin Certified Public Accountants Co. LTD, Xi'an 710003,China);CHEN Jian-qi;(District of Finance & Economics ,Xi'an Jiaotong Univ., Xi'an 710061, China) |
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| Abstract: | Personal factors must have been paied more attention to ,but ingnored those of technical factors which are called uncertainty when people study the accounting information distortion.The relationship between uncertainty and accounting information distortion is pointed out, and the prevention counter measure is probed. |
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| Keywords: | uncertainty accounting information distortion counter measure |
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