| 试析会计信息失真的现状、成因及治理对策 |
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| 引用本文： | 周凤美. 试析会计信息失真的现状、成因及治理对策[J]. 温州职业技术学院学报, 2003, 3(2): 25-27,49 |
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| 作者姓名： | 周凤美 |
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| 作者单位： | 仙居县供销社财务科,浙江,仙居,317300 |
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| 摘 要： | 调查表明，多年来，我国会计信息失真的现象相当普遍。这不仅直接危害了会计工作的生命力，而且干扰了正常的市场经济秩序。本文从会计信息失真的程度、表现及手段三个方面分析了会计信息失真的现状及产生会计信息失真的五方面原因，并提出了相应的治理对策。
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| 关 键 词： | 会计信息失真 会计工作 形成原因 治理对策 失真程度 监督机制 管理体制 |
| 文章编号： | 1671-4326(2003)02-0025-03 |
A Brief Discussion on the Present Situation of the Distortion of Accounting Information, Its Cause and Countermeasure |
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| ZHOU Feng-mei. A Brief Discussion on the Present Situation of the Distortion of Accounting Information, Its Cause and Countermeasure[J]. Journal of Wenzhou Vocational & Technical College, 2003, 3(2): 25-27,49 |
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| Authors: | ZHOU Feng-mei |
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| Abstract: | It is investigated that in China the distortion of accounting information is quite common, which not only damages the accounting work but also puts the market economy out of order. This article discusses the present situation of accounting information and exposes five causes which lead to the distortion of accounting information. It analyzes them from three aspects: the degree, display and means of the distortion of accounting information. After that, it points out the countermeasure. |
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| Keywords: | Accounting information The distortion of information Countermeasure |
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