| 会计信息失真的治理对策 |
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| 引用本文： | 王淑洁. 会计信息失真的治理对策[J]. 辽东学院学报(社会科学版), 2002, 4(3): 33-35 |
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| 作者姓名： | 王淑洁 |
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| 作者单位： | 辽宁师范大学,辽宁,大连,116029 |
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| 摘 要： | 会计信息失真是现行经济生活中的客观现象 ,也是目前会计理论界讨论的热点。作者经过深入思考 ,把会计信息失真的表现形式归结为两点 ,即会计差错和会计舞弊。二者性质不同 ,产生的原因也不同。在深入分析会计信息失真产生原因的基础上 ,作者阐述了治理失真的相应对策。
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| 关 键 词： | 会计差错 会计舞弊 会计信息 治理 |
| 文章编号： | 1008-2751(2002)03-0033-03 |
| 修稿时间： | 2002-01-25 |
Countermeasures for Accounting Information Distortion |
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| WANG Shu-jie. Countermeasures for Accounting Information Distortion[J]. Journal of Liaodong University :Social Sciences, 2002, 4(3): 33-35 |
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| Authors: | WANG Shu-jie |
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| Abstract: | Distortion in accounting information is an objective phenomenon in the current economic life and is the heated topic in the circle of accounting theory.The author of this article,through deep thinking ,breaks the accounting information distortion into two parts,i.e.accounting errors and fraudulent practices.The two are of different nature and of different causes.On the basis of deep analysis of the causes for accounting information distortion,the author puts forward relevant countermeasures for the accounting information distortion. |
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| Keywords: | accounting errors accounting fraudulent practices accounting information countermeasure |
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