摘要
会计信息失真是一个引起管理层、理论界、实务界关注的社会现象 ,除了会计准则和会计核算制度的局限性外 ,它还是会计工作失误、粉饰经营业绩、会计舞弊共同作用的结果 ,而尤以会计舞弊更为严重。治理会计信息失真 ,除了完善会计准则和会计核算制度外 ,还应当从建立和健全内部控制、强化外部会计检查监督、提高会计人员素质等方面采取综合措施。
Accounting information distortion is a social phenomenon that arouses concerns of top leaders,theorists and practitioners.Apart from the localization of accounting standards and accounting systems,it is resulted form making mistakes of accounting works,window dressing operational performance and accounting fraud,especially badly resulted from accounting fraud.To resolve accounting information distortion problem,we should take integrated measurements such as perfecting accounting standards and systems,perfecting internal control,strengthening external accounting checking and supervising,enhancing accountants' qualities and so on.It is a long term task to resolve the problem.
出处
《云南财贸学院学报》
2001年第4期35-38,共4页
Journal of Yunnan Finance and Trade Institute
关键词
会计信息失真
会计舞弊
内部控制
Accounting Information Distortion
Accounting Fraud
Internal Control
