摘要
介绍了会计信息失真与做假账所造成的巨大危害 ,从企业治理结构、会计职业道德自律机制、企业外部的监督与审计机制几方面论述了假账存在的成因及防范措施 。
In this article the enormous damages caused by infidelity of accounting information and false account are introduced. And from several aspects such as regulation mechanism of enterprises, self contained conducts of accountants in professional ethics, external supervision and auditing mechanism the causes of false accounts and prevention measures are discussed. Author emphasized that the infidelity of accounting information must be solved and eliminated completely.
出处
《山西建筑》
2002年第10期126-127,共2页
Shanxi Architecture
关键词
会计信息失真
经济管理
防范措施
infidelity of accounting information, economic management, countermeasure
