| 会计信息失真原因及治理对策 |
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| 引用本文： | 陈晴.会计信息失真原因及治理对策[J].南京工程学院学报(社会科学版),2005,5(3):30-32,63. |
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| 作者姓名： | 陈晴 |
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| 作者单位： | 东南大学审计处,江苏,南京,210096 |
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| 摘 要： | 近年来，我国会计信息失真的现象相当普遍，所暴露的问题也比较严重。造成会计信息失真的原因是多方面的，既有单位负责人和会计人员的主观原因，也有管理体制、外部监督体系等方面的客观原因。针对会计信息失真的原因，文章提出了提高会计信息质量的对策及措施。
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| 关 键 词： | 会计信息失真 原因 对策 |
| 文章编号： | 1671-3753（2005）03-0030-03 |
| 收稿时间： | 2004-12-21 |
| 修稿时间： | 2004年12月21 |
On Causes of and Precautions against False Information of Accounting |
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| CHEN Qing.On Causes of and Precautions against False Information of Accounting[J].Journal of Nanjing Institute of Technology:Social Science Edition,2005,5(3):30-32,63. |
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| Authors: | CHEN Qing |
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| Abstract: | China is witnessing false information in accounting in recent years. The serious problem can be attributed to many factors. On the one hand, the leaders and accountants are to blame; on the other, the systems of management and supervision are far from being perfect, hence the problem arises. The article analyzed the causes of this phenomenon, and advanced precautions against it. |
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| Keywords: | false information in accounting causes precautions |
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