| 浅析会计信息失真的原因及对策 |
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| 引用本文： | 董国芳,程江涛. 浅析会计信息失真的原因及对策[J]. 中国国土资源经济, 2003, 16(5): 43-44 |
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| 作者姓名： | 董国芳 程江涛 |
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| 作者单位： | 1. 山东省第三地质矿产勘查院,山东,烟台,264003
2. 山东省地质调查院,山东,济南,250013 |
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| 摘 要： | 会计信息失真严重地干扰了正常的社会经济秩序已引起了业界、广大投资者、债权人和政府主管部门以及会计法律、法规的制定机构等的极大关注。本文分析归纳了导致国有企业会计信息失真的原因 ,并针对性地提出了提高会计信息质量和防范会计信息失真的措施
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| 关 键 词： | 会计信息失真 会计报表 监督体系 |
| 文章编号： | 1005-5908(2003)05-0043-02 |
| 修稿时间： | 2003-03-06 |
Simple Analysis of the Reason and Countermeasure against False Account Information |
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| DONG Guo-fang,CHENG Jiang-tao. Simple Analysis of the Reason and Countermeasure against False Account Information[J]. Natural Resource Economics of China, 2003, 16(5): 43-44 |
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| Authors: | DONG Guo-fang CHENG Jiang-tao |
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| Abstract: | False account information has greatly interfered regular social economic order, which has aroused tremendous concerns of owners, investors, creditors, government departments in charge, account and law & regulation institution. The paper analyses the reason of false account information incurred in state owned enterprises, and it points out the measures about improving account information quality and keeping away false information. |
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| Keywords: | false account information financial statement supervision system |
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