| 试论会计信息失真的治理与防范 |
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| 引用本文： | 魏双曹. 试论会计信息失真的治理与防范[J]. 价值工程, 2011, 30(5): 114-115 |
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| 作者姓名： | 魏双曹 |
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| 作者单位： | 宝鸡峡引渭灌溉管理局,咸阳,712000 |
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| 摘 要： | 会计信息失真是我国当前经济生活中较为普遍的现象和十分突出的问题。防止会计信息失真,提高会计信息质量,必须进一步完善会计法律法规体系,建立健全内部控制制度和内部审计制度,建立完善的外部监督体系,提高财会人员整体素质。
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| 关 键 词： | 会计信息失真 会计监督 会计准则 外部监督 |
The Countermeasures for the Distortion of the Accounting Information |
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| Wei Shuangcao. The Countermeasures for the Distortion of the Accounting Information[J]. Value Engineering, 2011, 30(5): 114-115 |
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| Authors: | Wei Shuangcao |
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| Affiliation: | Wei Shuangcao(Baojixia Irrigation Authority,Xianyang 712000,China) |
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| Abstract: | This paper puts forward some countermeasures for comprehensive management including the further perfection of the accounting laws and regulations system,the establishment and strengthening of the internal control system and internal audit system,the establishment and perfection of the external supervision system,and the improvement of the integral quality of the accountants,etc.. |
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| Keywords: | accounting information distortion accounting supervision accounting principle external supervision |
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