| 试论会计信息失真的原因、危害及对策 |
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| 引用本文： | 张亚萍.试论会计信息失真的原因、危害及对策[J].渭南师范学院学报,2003,18(5):90-92. |
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| 作者姓名： | 张亚萍 |
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| 作者单位： | 咸阳师范学院,财务处,陕西,咸阳,712000 |
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| 摘 要： | 会计法制不健全、公司治理结构不完善，社会中介监督弱化、造假成本与收益的不对称是造成会计信息失真的直接原因，治理会计信息失真要从七个方面做起。
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| 关 键 词： | 会计信息失真 会计法律制度 公司治理结构 社会监督 造假成本 治理对策 |
| 文章编号： | 1009-5128(2003)05-0090-03 |
| 修稿时间： | 2003年4月2日 |
The Causes and Harms of Accounting Information Distortion and the Countermeasures |
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| ZHANG Ya,ping.The Causes and Harms of Accounting Information Distortion and the Countermeasures[J].Journal of Weinan Teachers College,2003,18(5):90-92. |
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| Authors: | ZHANG Ya ping |
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| Abstract: | The direct causes of accounting information distortion are imperfectness of laws and regulations on accounting, the imperfectness of company managing structures, the weakness of social intermediary supervision system, and the imbalanced cost of faking and its benefits. Seven aspects should be brought into serious consideration to get rid of accounting information distortion. |
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| Keywords: | accounting information laws and regulations on accounting information distortion |
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