摘要
如何遏制会计信息失真,确保会计信息的真实可靠,是财会界乃至政府及社会公众都十分关注的问题.本文从会计理论和会计实践两方面出发,结合我国实际情况,分析了会计信息失真的原因,提出了根治会计信息失真的新思路与新对策.
Restraining the distortion of accounting information and assuring the reliability of accounting information have become a focused problem in the accounting sector, and even a problem of governmental and public concern. Beginning from the accounting theory and practice, and taking into account the reality of this country, this paper analyzes the cause of accounting information distortion, and then proposes some counter - measures to cope with the problem.
出处
《南方金属》
CAS
2006年第3期11-14,31,共5页
Southern Metals
关键词
会计信息
信息失真
原因
对策
accounting information
information distortion
cause
