首页 | 本学科首页   官方微博 | 高级检索  
     检索      

浅谈国有企业会计信息失真的表现、原因及对策
引用本文:孙永亮.浅谈国有企业会计信息失真的表现、原因及对策[J].山东电大学报,2002(3):35-36.
作者姓名:孙永亮
作者单位:东营广播电视大学,山东东营257091
摘    要:近几年,会计秩序混乱、会计信息虚假等情况严重,这严重影响了我国社会经济的发展。会计资料只有真实、完整,才能给信息使用真实的信息,才能使信息使用做出正确的判断和决策,才能使社会经济得到健康的发展。可见,采取有效措施、提高会计信息质量是亟待解决的问题。

关 键 词:国有企业  会计信息  信息失真  对策  信息质量  审计监督  监督体系
文章编号:1008-3340(2002)03-0035-02
修稿时间:2002年3月13日

Expressions, Reasons and Strategies for Inaccurate Accounting Dafa in State Enterprises
SUN Yong-liang.Expressions, Reasons and Strategies for Inaccurate Accounting Dafa in State Enterprises[J].Journal of Shandong TV University,2002(3):35-36.
Authors:SUN Yong-liang
Abstract:The situations such as chaotic accounting order and false accounting data, etc. have presented themselves especially clearly during recent years, and which pose a severe influence on the development of our national economy. As only the true and complete accounting data could enable the utilizers to make correct judgments and decisions, thus guaranteeing the socialist economy to advance smoothly. So we conclude that the imperative step is to take effective measures to improve the quality of accounting data.
Keywords:false accounting data  presentation  causes  correcting measures
本文献已被 CNKI 维普 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号