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浅析会计信息失真的原因及对策
Simple Analysis of the Reason and Countermeasure against False Account Information
【摘要】 会计信息失真严重地干扰了正常的社会经济秩序已引起了业界、广大投资者、债权人和政府主管部门以及会计法律、法规的制定机构等的极大关注。本文分析归纳了导致国有企业会计信息失真的原因 ,并针对性地提出了提高会计信息质量和防范会计信息失真的措施
【Abstract】 False account information has greatly interfered regular social economic order, which has aroused tremendous concerns of owners, investors, creditors, government departments in charge, account and law & regulation institution. The paper analyses the reason of false account information incurred in state owned enterprises, and it points out the measures about improving account information quality and keeping away false information.
【关键词】 会计信息失真;
会计报表;
监督体系;
【Key words】 false account information; financial statement; supervision system;
【Key words】 false account information; financial statement; supervision system;
- 【文献出处】 中国地质矿产经济 ,China Geology & Mining Economy , 编辑部邮箱 ,2003年05期
- 【分类号】F233
- 【下载频次】168