节点文献
会计信息失真的成因分析及对策研究
Cause analysis and countermeasure of lacking fidelity of accounting information
【摘要】 由于近年来会计信息失真事件频频发生,致使会计信息使用者无法做出正确的经济预测和决测,给国家经济发展造成不良影响。论述了会计信息失真的主要表现及成因,并从会计法规、相关人员的业务素质职业道德、企业和社会的角度对解决会计信息失真的问题作了探讨。
【Abstract】 Because there are more and more problems of lacking fidelity of accounting information happen in recent years,so the policymakers are unable to make the correct economic prediction,causing the harmful effects on national economic development.The article from the angle of the law of accounting,the professional qualifications professional ethics,enterprises and the society discusses the regulation of accounting information.
【关键词】 会计信息;
失真;
对策;
原因分析;
【Key words】 accounting information; lacking fidelity; countermeasure; cause analysis;
【Key words】 accounting information; lacking fidelity; countermeasure; cause analysis;
- 【文献出处】 辽宁工程技术大学学报(社会科学版) ,Journal of Liaoning Technical University(Social Science Edition) , 编辑部邮箱 ,2004年05期
- 【分类号】F231.6
- 【被引频次】1
- 【下载频次】46