摘要
会计信息失真是当前严重影响社会经济正常秩序的一个突出问题 .会计信息失真的表现形式是多样化的 ,因而导致会计信息失真的原因也是多种多样的 ,而且比较复杂 ,其原因并非正式约束机制的软化及正式约束机制的滞后和缺乏 ,为治理会计信息失真 ,必须从制度方面和技术方面两方面共同努力 .
The accounting information distortion is a prominent problem influencing seriously the normal order of social economy at present.The form of expression of the accounting information distortion is diversified,and so the reason which causes the accounting information distortion is various and relatively complicated,of which the reasons are no softening of formal restriction mechanism or the lagging and scares of the formal restriction mechanism.In order to deal with the accounting information distortion,both of system and technology respects must be made efforts.
出处
《湖南环境生物职业技术学院学报》
CAS
2004年第2期156-159,共4页
JOurnal of Hunan Environment Biological Polytechnic
关键词
会计信息
失真
原因
对策
accounting information
distortion
reason
countermeasure
