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会计信息失真成因及其防范措施分析 被引量:1

Analysis on the Causes of Accounting Information Distortion and Its Preventive Measures
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摘要 随着时代的进步,经济的发展,企业常常需要会计工作提供准确的信息。所以,会计信息的准确性在企业的发展中有着非常重要的地位,会计信息失真会影响投资者和管理者对企业财务状况和经营成果的判断,所以找出对应的解决措施迫在眉睫。文章以A公司会计信息失真事件为例,简述其会计信息失真的表现,产生失真的成因,以求找到解决会计信息失真的措施,并从中得到启示和建议,找到规避企业会计信息失真的新途径。 With the progress of the times and the development of economy,enterprises often need to provide accurate information,so the accuracy of accounting information in the development of enterprises has a very important position,accounting information distortion will affect investors and managers of enterprise financial situation and operating results of the judgment,so to find out the corresponding solution is imminent.The paper takes accounting information distortion of company A as an example,briefly introduces the accounting information distortion,causes of distortion,in order to find out the measures to solve the distortion of accounting information and the get inspiration and advice,to find new ways of enterprise accounting information distortion averse.
作者 后燕强
机构地区 青海民族大学
出处 《江苏科技信息》 2015年第26期55-56,共2页 Jiangsu Science and Technology Information
关键词 会计信息失真 表现 成因 措施 accounting information distortion performance reason measures
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