| 会计信息失真原因及对策 |
| |
| 引用本文： | 张金霞,王中秋,高福燕.会计信息失真原因及对策[J].石家庄经济学院学报,2001,24(5):445-447. |
| |
| 作者姓名： | 张金霞 王中秋 高福燕 |
| |
| 作者单位： | 1. 沧州职业技术学院,河北,沧州,061000
2. 沧州市总工会,河北,沧州,061001 |
| |
| 摘 要： | 文章分析了会计信息失真的原因 ,并结合新会计法提出了依法规范会计工作 ,加强对会计工作的监督和管理 ,加大对会计违法行为的处罚力度 ,以及建立可操作性强的会计职业道德规范和适合我国国情的一套完善的内部控制制度等一系列解决会计信息失真的对策。
|
| 关 键 词： | 会计信息 失真 对策 |
| 文章编号： | 1007-6875(2001)-05-0445-03 |
| 修稿时间： | 2001年7月10日 |
How to Deal With the Problem that the Accountants Provide False Information |
| |
| ZHANG Jin xia ,WANG Zhong qiu ,GAO Fu yan.How to Deal With the Problem that the Accountants Provide False Information[J].Journal of Shijiazhuang University of Economics,2001,24(5):445-447. |
| |
| Authors: | ZHANG Jin xia WANG Zhong qiu GAO Fu yan |
| |
| Institution: | ZHANG Jin xia 1,WANG Zhong qiu 2,GAO Fu yan 1 |
| |
| Abstract: | This paper firstly presents and analyses the causes of the problem that the accountants provide false information.Then the paper puts forward a series of workable countermeasures to deal with the problem,for example,to reinforce administration and supervision of the accountants' work on the basis of the accountant law and strengthen the penalty,to formulate a series of workable internal control system and vocational moral standards, etc. |
| |
| Keywords: | accountants' information false countermeasures |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
