| 会计信息失真的原因、危害及对策 |
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| 引用本文： | 姚在雍,林雪.会计信息失真的原因、危害及对策[J].山东农业大学学报(社会科学版),2003,5(1):88-91. |
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| 作者姓名： | 姚在雍 林雪 |
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| 作者单位： | 1. 山东科技大学财政金融学院,山东,泰安,271000
2. 泰山医学院院长办公室,山东,泰安,271000 |
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| 摘 要： | 长期以来 ,会计信息失真导致了误导投资者决策、干扰国家税收以及使社会经济资源无效配置等一系列非常严重的后果。对此 ,国家以及企业应从其源头入手 ,有针对性地采取有力措施 ,以达到最大限度地减少以至杜绝会计信息失真现象的发生。
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| 关 键 词： | 会计信息失真 审计监督 激励与约束机制 |
| 文章编号： | 1008-8091(2003)01-0088-04 |
| 修稿时间： | 2002年1月13日 |
Cause effect and countermeasure of distorted accounting information |
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| YAO Zai-yong,LIN Xue.Cause effect and countermeasure of distorted accounting information[J].Journal of Shandong Agricultural University,2003,5(1):88-91. |
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| Authors: | YAO Zai-yong LIN Xue |
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| Abstract: | For a long time,the distorted accounting information has been resulting in a series of serious consequence,such as,misleading investor in making policy,interfering state revenues,making invalid allocation of social economic resource,etc.As to this,this paper proposes that the country and enterprise should proceed with reform from its source,take the effective measure pointedly.In order to reach the maximum extent of reducing,even stoping emergence of phenomenon of distorted accounting information. |
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| Keywords: | the distorted accounting information audit and supervision encouragement and restraint mechanism |
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