【作者】 丁庭选； 罗福凯；

【机构】 华中科技大学管理学院； 中国海洋大学管理学院；

【摘要】 研究表明会计失信在社会改革和经济转轨时期是一种社会现象,其形成源于文化传统、科学技术发展水平和一定时期的制度安排等核心因素。会计信息失真源于会计师个人因素的现象甚少。因此相应对策应来自于核心因素的操作。更多还原

【Abstract】 Data statistics and case indicate,it is seldom caused by accountant’s personal factor that accounting information is distorted.A instance and discussing that shows,it is a kind of social phenomenon that the accountant breaks one’s promise in the social reform and economic transition period,it forms and comes from cultural tradition, scientific and technical development level and system of a regular period key factor of arranging etc.Solve the countermeasure with distorted accounting information;lie in the control of the key factor of the financial affairs.更多还原