| 论企业会计信息失真的原因与规避措施 |
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| 引用本文： | 高素玲,张玉兰.论企业会计信息失真的原因与规避措施[J].河北科技师范学院学报,2001,15(3):46-48. |
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| 作者姓名： | 高素玲 张玉兰 |
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| 作者单位： | 1. 河北职业技术师范学院财务处
2. 河北职业技术师范学院经济贸易系 |
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| 摘 要： | 从主观和客观两方面分析了我国企业会计信息失真的原因 ,提出了规避会计信息失真的措施。即 ,维护企业经营自主权和落实会计责任相结合 ;加强财经法制建设 ;加大会计监督力度 ;提高会计人员素质 ;小型企业应大力推行代理记账
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| 关 键 词： | 企业会计 信息失真 规避措施 |
| 文章编号： | 1008-9519(2001)03-0046-03 |
| 修稿时间： | 2001年4月9日 |
THE REASONS FOR AND PREVENTIVE MEASURES TO ACCOUNTING INFORMATION FALSEHOOD |
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| GAO Su ling ,ZHANG Yu lan.THE REASONS FOR AND PREVENTIVE MEASURES TO ACCOUNTING INFORMATION FALSEHOOD[J].Journal of Hebei Normal University of Science & Technology,2001,15(3):46-48. |
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| Authors: | GAO Su ling ZHANG Yu lan |
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| Institution: | GAO Su ling 1,ZHANG Yu lan 2 |
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| Abstract: | The paper analyzes reasons for accounting information falsehood from both subjective and objective aspects and puts forward measures of preventing this falsehood: combination of firm management with accounting responsibility, fulfillment of the construction of finance economy and legal system, reinforcement of accounting supervision, improvement of accountant quality and implementation of agent accounting in small sized firms |
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| Keywords: | firm accounting information falsehood preventive measures |
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