节点文献
会计信息失真成因及其治理
On the Contributing Factors of Accounting Information Infidelity and its Administration
【摘要】 会计信息失真扰乱了市场秩序 ,主观上源于各利益主体的利益驱动 ,客观上因缺乏有效的制度约束。必须健全法律法规 ,提高会计人员素质 ,并加大会计造假成本
【Abstract】 Accounting information infidelity disturbs the market,which subjectively stems from the interest-driven of the main body,and objectively lacks the restriction of the effective system.We should perfect laws and regulations,promote accountants quality and increase the cost in telling lies in accounting.
- 【文献出处】 安徽工业大学学报(社会科学版) ,Journal of Anhui University of Technology(Sociel Sciences) , 编辑部邮箱 ,2004年03期
- 【分类号】F231.6
- 【被引频次】1
- 【下载频次】56