| 从财务报告看财务信息失真 |
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| 引用本文： | 周虑. 从财务报告看财务信息失真[J]. 山西高等学校社会科学学报, 2003, 15(10): 32-34 |
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| 作者姓名： | 周虑 |
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| 作者单位： | 山西天脊煤化工集团有限公司,山西,潞城,047507 |
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| 摘 要： | 从财务报告的角度来看财务信息失真 ,也即通过财务报告实施从终点逆向控制财务信息失真 ,这样 ,可以为会计工作明确目标 ,从而全面提高财务报告的质量。治理财务信息失真是一个复杂的社会系统工程 ,提高现行财务报告质量虽然紧迫 ,但解决却非一日之功 ,必须通过采取各种措施控制财务报告 ,才能达到防范财务信息失真的目的。
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| 关 键 词： | 财务报告 财务信息 失真 措施 |
| 文章编号： | 1008-6285(2003)10-0032-03 |
| 修稿时间： | 2003-05-09 |
Viewing Untruth of Accounting Information from Financial Statements |
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| Abstract: | Untruth of Accounting Information(UAI) is a spotlight in the field of accounting,because of which,a series of negative consequences have been caused.This paper talks about UAI in financial statements (FS) and progoses some ways to avoid UAI.This part mainly contains the way to get effective FS,which mainly includes how to reveal FA,to examine FA and to better the quality of investors who can provide effective and true FS.There is still a long way to cover before UAI can be finally resolved.However,we are advancing now. |
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| Keywords: | financial statements accounting information untruth of accounting information methods |
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