| 论会计信息失真及对策 |
| |
| 引用本文： | 王冬梅,陈利.论会计信息失真及对策[J].建筑管理现代化,2002(2):57-59. |
| |
| 作者姓名： | 王冬梅 陈利 |
| |
| 作者单位： | 1. 黑龙江省鹤岗矿务局水电热力公司
2. 哈尔滨三精北方制药厂 |
| |
| 摘 要： | 通过介绍会计信息失真的种种表现及产生的主要原因，说明会计信息失真的危害性。并提出治理会计信息失真应采取的对策、解决这一问题的根本出路，在于加快进行政治和经济体制全方位配套性的改革，从整体上促进政治、经济、社会协调发展。
|
| 关 键 词： | 会计信息失真 会计核算 会计报表 原始凭证 会计人员 会计法 |
Discussion about the distortion and its countermeasure of accounting information |
| |
| Wang Dongmei Chen Li.Discussion about the distortion and its countermeasure of accounting information[J].Construction Management Modernization,2002(2):57-59. |
| |
| Authors: | Wang Dongmei Chen Li |
| |
| Abstract: | The features and the causes of distortion of accounting information are introduced, and its harmfulness is present. Meanwhile, the countermeasures on dealing with the distortion of accounting information are set forth. The paper concluded that expediting political and economical system reform, and boosting the concerted development of politics, economy and society are essential to deal with this problem. |
| |
| Keywords: | accounting information distortion contermeasure |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
