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影响会计信息失真的环境因素
Environment factors affecting accounting information falseness
【摘要】 近年来,随着中外会计舞弊案件不断揭诸于世,人们对会计工作的真实性、有效性产生了疑虑,从而引发了对会计信息的信任危机。基于这一问题的泛滥和严重性,会计诚信和会计信息质量越来越成为公众关心和探讨的焦点。从影响会计信息失真的内外部环境因素进行探讨,并提出解决的对策,以期能为会计诚信建设提供一些积极的思路和启发。
【Abstract】 The cases of accounting fraud appearing all over the world makes worry about the reliability and the usefulness of accounting and the trust risk of accounting information. Because of the deluge and seriousness the accounting credit and information quality becomes the focus of the public. The problems are discussed from the internal and external factors affecting the accounting information falseness and the solution is presented.
【关键词】 会计信息失真;
环境因素;
会计信息质量;
【Key words】 accounting information falseness; environment factor; environment information quality;
【Key words】 accounting information falseness; environment factor; environment information quality;
- 【文献出处】 成都信息工程学院学报 ,Journal of Chengdu University of Information Technology , 编辑部邮箱 ,2006年S1期
- 【分类号】F233
- 【被引频次】2
- 【下载频次】176