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会计信息失真原因及治理对策
On Causes of and Precautions against False Information of Accounting
【摘要】 近年来,我国会计信息失真的现象相当普遍,所暴露的问题也比较严重。造成会计信息失真的原因是多方面的,既有单位负责人和会计人员的主观原因,也有管理体制、外部监督体系等方面的客观原因。针对会计信息失真的原因,文章提出了提高会计信息质量的对策及措施。
【Abstract】 China is witnessing false information in accounting in recent years.The serious problem can be attributed to many factors.On the one hand,the leaders and accountants are to blame;on the other,the systems of management and supervision are far from being perfect,hence the problem arises.The article analyzed the causes of this phenomenon,and advanced precautions against it.
- 【文献出处】 南京工程学院学报(社会科学版) ,Journal of Nanjing Institute of Technology , 编辑部邮箱 ,2005年03期
- 【分类号】F233
- 【被引频次】1
- 【下载频次】197