摘要
多年来,"会计信息失真"一直是社会各界关注的焦点会计问题。它直接危害了资本市场,影响了社会经济秩序。会计信息失真既有企业外部原因,也有企业内部原因。所以治理会计信息失真必须完善相应的法律、法规政策,提高造假成本,从根源上减少会计信息失真。
For many years, accounting information inaccuracy has been the focus. It has the internal and external reasons of enterprises. It harms capital market and social order. So we should perfect related laws, regulations and policies and increase the cost of fake information, thus uproot inaccurate accounting information.
出处
《吉林省经济管理干部学院学报》
2008年第4期76-78,共3页
Journal of Jilin Province Economic Management Cadre College
关键词
会计信息
会计信息失真
对策
Accounting information
Accounting information inaccuracy
Measure
