摘要
分析了企业会计信息失真的相对性和动态性。从企业两权分立、内部控制制度、经营管理体制、激励与监督机制、独立审计及企业会计人员素质等方面分析了会计信息失真的成因;提出进一步明晰产权、强化内控制度、理顺两权关系、提高会计人员素质及独立审计独立性等思路来解决企业会计信息失真的问题。
The relativity and dynamic of information faults in interprise accounting were described,and the causes of information faults were analyzed from several aspects.Finally,the countermeasures of information faults in enterprise accounting were put forward.
出处
《铝加工》
CAS
2010年第4期55-56,共2页
Aluminium Fabrication
关键词
企业会计信息失真
两权分立
明晰产权
内部控制制度
激励与监督机制
独立审计
information faults in enterprise accounting
separation of two rights
clarification of ,property rights
inner control system
stimulative and supervisory system
