| 会计失真原因的另类分析及治理对策 |
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| 引用本文： | 吴泷.会计失真原因的另类分析及治理对策[J].北华大学学报(社会科学版),2004,5(2):70-73. |
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| 作者姓名： | 吴泷 |
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| 作者单位： | 宝鸡文理学院,经济管理系,陕西,宝鸡,721007 |
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| 摘 要： | 对于会计失真的分析普遍地是将其分为会计制度引起的会计信息失真和会计操作引起的会计信息失真.为了对症下药,对于这个问题需要从会计不实与会计造假两个方面分析原因,才能使对失真的法律责任的衡量与诚信标准的度量挂起钩来,并从这两个不同性质的会计信息失真类型出发提出相应的解决对策.
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| 关 键 词： | 会计信息失真 会计不实 会计造假 原因 对策 |
| 文章编号： | 1009-5101(2004)02-0070-04 |
| 修稿时间： | 2003年10月11日 |
An Analysis of Other Causes of False Accounting and Its Countermeasures |
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| WU Long.An Analysis of Other Causes of False Accounting and Its Countermeasures[J].Journal of Beihua University(Social Sciences),2004,5(2):70-73. |
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| Authors: | WU Long |
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| Abstract: | A general analysis of false accounting is devided into false accounting information caused by accounting system and the same thing caused by accounting operation. The causes have to be analysed from two aspects: false accounting and accounting cheating. Only in this way can measurement for legal responsibility be established with measurement for honesty standard and the countermeasures for the two kinds of causes of false accounting which are different in nature. |
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| Keywords: | False accounting information False accounting Accounting cheating Causes Measures |
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