| 会计信息失真成因及其治理 |
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| 引用本文： | 李善兰. 会计信息失真成因及其治理[J]. 安徽工业大学学报(社会科学版), 2004, 21(3): 65-66 |
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| 作者姓名： | 李善兰 |
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| 作者单位： | 安徽工业大学,职业技术学院,安徽,马鞍山,243002 |
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| 摘 要： | 会计信息失真扰乱了市场秩序 ,主观上源于各利益主体的利益驱动 ,客观上因缺乏有效的制度约束。必须健全法律法规 ,提高会计人员素质 ,并加大会计造假成本
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| 关 键 词： | 企业 会计信息 失真 治理 |
| 文章编号： | 1671-9247(2004)03-0065-02 |
| 修稿时间： | 2003-12-10 |
On the Contributing Factors of Accounting Information Infidelity and its Administration |
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| LI Shang-lan. On the Contributing Factors of Accounting Information Infidelity and its Administration[J]. , 2004, 21(3): 65-66 |
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| Authors: | LI Shang-lan |
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| Abstract: | Accounting information infidelity disturbs the market,which subjectively stems from the interest-driven of the main body,and objectively lacks the restriction of the effective system.We should perfect laws and regulations,promote accountants quality and increase the cost in telling lies in accounting. |
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| Keywords: | enterprise accounting information infidelity administration |
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