摘要
坚持诚信和制约,是抵制会计信息失真的两道防线。二者互相补充,相辅相成,有机统一。要重塑会计诚信模式、强化会计制约体系建设,采取有效措施,提升会计诚信度,增强会计管理制约效果,从根本上避免会计信息失真现象发生。
Credibility and Restriction are two lines of defense against accounting information incorrect, which is supplement and assistant to each other and unify together. If we want to build up accounting credibility mode, strengthen accounting restriction system, enhance the integrity of the accounting and strengthen the restraint effect of management, it is very important to avoid making accounting information incorrect.
出处
《辽宁医学院学报（社会科学版）》
2008年第4期123-125,共3页
Journal of Liaoning Medical College:Social Science Edition
关键词
会计信息
诚信模式
制约体系
会计行业
accounting information, credibility mode, restraint system
