| 谈会计信息失真 |
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| 引用本文： | 张大方.谈会计信息失真[J].重庆职业技术学院学报,2004,13(2):110-110,164. |
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| 作者姓名： | 张大方 |
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| 作者单位： | 无锡商业职业技术学院,江苏,无锡,214063 |
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| 摘 要： | 尽管会计信息失真的危害已得到社会的广泛重视,然而会计信息失真情况仍然相当严重."琼民源""银广厦"、"郑百文",一桩桩,一件件,无不令人悚目惊心.造假根源何在?我们应如何应对?作者就此谈几点看法.
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| 关 键 词： | 会计信息失真 会计委派制 监督 激励机制 会计 信息失真 Distortion 造假 郑百文 银广厦 严重 情况 社会 |
| 文章编号： | 1672-0067(2004)02-0110-01 |
| 修稿时间： | 2003年11月12日 |
Rethinking of the Accounting Information Distortion |
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| ZHANG Da-fang.Rethinking of the Accounting Information Distortion[J].Journal of Chongqing Vocational& Technical Institute,2004,13(2):110-110,164. |
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| Authors: | ZHANG Da-fang |
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| Abstract: | Although the harm of the accounting information distortion has been paid much attention to, the condition is still very serious such as Qiong Ming - yuan, Yin Guang - xia, Zheng Bai - wen which make people astonished and surprised . The thesis talks about the causes of this question and puts forward to some measures to deal with. |
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| Keywords: | the accounting information distortion the system of accounting representation the mechanism of supervision and inspiration |
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