| 会计信息失真的原因探析与防范 |
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| 引用本文： | 周俊杰. 会计信息失真的原因探析与防范[J]. 山西高等学校社会科学学报, 2004, 16(2): 65-67 |
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| 作者姓名： | 周俊杰 |
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| 作者单位： | 太原理工大学,山西,太原,030024 |
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| 摘 要： | 随着经济的发展和企业竞争程度的加剧 ,企业投资者、债权人和政府管理部门等信息需求者对会计信息的依赖性也越来越高。然而从目前的会计信息状况来看 ,还存在很大程度的失真现象。为此 ,我们从宏、微观两方面深入探讨会计信息失真原因 ,并提出相应的防范措施。
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| 关 键 词： | 会计理论 会计监督 会计准则 会计信息 失真 原因 防范 |
| 文章编号： | 1008-6285(2004)02-0065-03 |
| 修稿时间： | 2003-08-02 |
Analysis of Cause for False Information of Accounting and Precautions |
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| ZHOU Jun-jie. Analysis of Cause for False Information of Accounting and Precautions[J]. Social Sciences Journal of Colleges of Shanxi, 2004, 16(2): 65-67 |
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| Authors: | ZHOU Jun-jie |
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| Abstract: | With the development of economy and becoming fierce of enterprise's competition,investors of enterprises,creditors and management units of governments rely on the accounting information increasingly.Howevry,according to present situation of accounting information,false accounting information still exists in a large scale.Therefore,we should analyse deeply the cause of false information and put forward relevant measures of precaustions from macro-aspect and micro-aspect. |
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| Keywords: | accounting theory accounting supervision accounting principle false information cause precautioins |
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