对我国会计信息失真的思考 |
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引用本文: | 杨冬艳,郭艳清.对我国会计信息失真的思考[J].商业经济(哈尔滨),2005(5):51-52. |
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作者姓名: | 杨冬艳 郭艳清 |
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作者单位: | 哈尔滨供销对外贸易公司,黑龙江,哈尔滨,150010;哈尔滨供销对外贸易公司,黑龙江,哈尔滨,150010 |
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摘 要: | 会计信息是经济主体财务状况、经营成果和现金流量的反映。会计信息失真对国民经济的危害性极大。我国会计信息失真主要是管理机制缺位和法制观念浅薄使然,应从完善公司治理结构、完善股票发行制度,完善会计准则及会计制度等方面加以防范。同时,加大执法力度充分发挥经济警察的监管作用。
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关 键 词: | 会计信息 上市公司 关联方 分析性复核 |
Consideration on Fraud of Accounting Information in China |
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Abstract: | Accounting information is about the situation on t he financial status,operation effect and cash flow.High qualified accounting infor mation is useful for statement users to learn about the company and make a decis i on,for the government to govern and for the managers to manage companies efficie ntly.Without accounting information,to reliable fundament for governors to manag e the economy of state.for companies can't judge the future according to histor y .So fraud accounting information is dangerous for every state in economics.It ca n't be delayed for our country to take measures to cure the fraud accounting inf ormation. |
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Keywords: | accounting information listed company related company analysis checking |
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