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关于我国会计信息失真与会计委派制的探讨
引用本文:王茜.关于我国会计信息失真与会计委派制的探讨[J].河北能源职业技术学院学报,2003,3(4):18-20.
作者姓名:王茜
作者单位:浙江省经济职业技术学院财会金融系,浙江,杭州,310012
摘    要:当前,我国会计信息失真已成为困扰政府、投资人、债权人等各方的突出问题,会计信息失真并不单是会计本身的问题,其原因是多方面的。治理会计信息失真,不仅要改进会计技术方法,完善会计法规制度,还要在社会大环境中,大力发展经济,树立正确的思想观念,加强监督力度,尤其需要从会计管理体制方面入手,通过会计委派制来迅速地加以解决。

关 键 词:会计信息失真  会计委派制  管理体制  会计法规制度
文章编号:1671-3974(2003)04-0018-03
修稿时间:2003年10月29

Discussion on the false-information of accounting and the system of appointed accountants in our country
WANG Qian.Discussion on the false-information of accounting and the system of appointed accountants in our country[J].Journal of Hebei Energy Institute of Vocation and Technology,2003,3(4):18-20.
Authors:WANG Qian
Abstract:Today, in our country the false - information of accounting has become the prominent problem annoying the government, investors, and creditors etc. The reasons of the false -information are varied. In order to solve this problem ,the writer considers not only to improve the technical methods and to perfect the laws and regulations, but also greatly to develop economy, to establish the right thoughts and to enforce the supervision in society. Especially, by means of appointing accountants to cope with this problem.
Keywords:accounting information  the false - information of accounting  the system of appointed accountants    
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