| 会计信息失真的成因与治理对策 |
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| 引用本文： | 冯玉珠. 会计信息失真的成因与治理对策[J]. 安徽工业大学学报(社会科学版), 2002, 19(4): 89-90. DOI: 10.3969/j.issn.1671-9247.2002.04.038 |
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| 作者姓名： | 冯玉珠 |
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| 作者单位： | 安徽工业大学,财务处,安徽,马鞍山,243002 |
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| 摘 要： | 会计信息失真的动因既有管理体制的滞后,也有私有利益的驱动.治理会计假账,在内部保障机制上要合理配置公司治理结构,在外部管理机制上要完善监督惩罚体系,同时要提高会计从业人员的素质.
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| 关 键 词： | 会计信息 会计核算 失真 治理 |
| 文章编号： | 1671-9247(2002)04-0089-02 |
| 修稿时间： | 2002-06-28 |
On the Causes of Lacking Fidelity of Accounting Information and its Countermeasures |
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| FENG Yu-zhu. On the Causes of Lacking Fidelity of Accounting Information and its Countermeasures[J]. , 2002, 19(4): 89-90. DOI: 10.3969/j.issn.1671-9247.2002.04.038 |
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| Authors: | FENG Yu-zhu |
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| Abstract: | The lack of fidelity in accounting information is caused by lagged management system and private interest. We should dispose administering structure reasonably in the inner guarantee mechanism,and perfect supervision and punitive measures in the outer management mechanism,in the meantime ,improve the quality of accountants to deal with false account. |
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| Keywords: | accounting information business accounting lack fidelity administer |
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