| 治理会计信息失真 提高会计信息质量 |
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| 引用本文： | 徐保国,魏剑辉.治理会计信息失真 提高会计信息质量[J].河南金融管理干部学院学报,2006,24(4):117-121. |
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| 作者姓名： | 徐保国 魏剑辉 |
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| 作者单位： | 1. 河南华夏税务师事务所,河南,郑州,450008
2. 河南汝州卷烟厂,河南,汝州,467500 |
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| 摘 要： | 产权制度的缺陷、会计制度和方法存在缺陷以及外部监督不力是影响会计信息失真的主要内容。要治理会计信息失真，提高会计信息质量，就要充分发挥内部审计和社会会计中介机构的监督作用，加大处罚力度，提高违法成本。
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| 关 键 词： | 会计信息 会计信息失真 会计信息质量 |
| 文章编号： | 1008-7796（2006）04-0117-05 |
| 收稿时间： | 2006-05-20 |
| 修稿时间： | 2006年5月20日 |
Fathering Accounting Information Distort, Improving Accounting Information Quality |
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| XU Bao-guo,WEI Jian-hui.Fathering Accounting Information Distort, Improving Accounting Information Quality[J].Journal of Henan College of Financial Management Cadres,2006,24(4):117-121. |
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| Authors: | XU Bao-guo WEI Jian-hui |
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| Institution: | XU Bao-guo, WEI Jian-hui( 1. Henan Hua Xia Tax Office, Zhengzhou , Henan Province, 450008, China ; 2. Tobacco Plant of Henan Ruzhou , Ruzhou , Henan Province, 467500, China) |
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| Abstract: | Disfigurement of system, limitations in accounting systems and methods, and weak external supervision are the main reasons influencing accounting information distort. It＇ s necessary for fathering accounting information distorts and improving accounting information quality to put the regulatory role of internal auditing and social accounting agencies into full play, to take great efforts in punishment for an increase of violation cost. |
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| Keywords: | accounting information accounting information distort accounting information quality |
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