| 会计信息失真的现状、成因及对策 |
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| 引用本文： | 郭明,王芳.会计信息失真的现状、成因及对策[J].西安工程科技学院学报,2002,16(3):235-238,259. |
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| 作者姓名： | 郭明 王芳 |
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| 作者单位： | [1]漳滏河灌溉供水管理处财务部，河北邯郸056001 [2]西安工业学院财务处，陕西西安710032 |
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| 摘 要： | 围绕会计信息失真的现状，分析了造成会计信息失真的三个类型，即违法性失真、规范性失真和技术性失真的成因。并在此基础上提出了企业会计委派制的解决对策。从多角度阐述了会计委派制对于遏制会计信息失真现状的重要必和必要性。
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| 关 键 词： | 会计信息失真 会计委派制 注册会计师 违法性失真 规范性失真 技术性失真 |
| 文章编号： | 1671-850X(2002)03-0235-04 |
Present situation and countermeasures of accounting information distortion |
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| GUO Ming\,WANG Fang\.Present situation and countermeasures of accounting information distortion[J].Journal of Xi an University of Engineering Science and Technology,2002,16(3):235-238,259. |
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| Authors: | GUO Ming\ WANG Fang\ |
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| Institution: | GUO Ming\+1,WANG Fang\+2 |
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| Abstract: | The present situation and reasons of accounting information distortion are analysed in this paper. Accounting information distortion contains unlawful distortion,standard distortion and technical distortion. Each of them can lead to some serious social and economic problems.In order to resolve this problems, Accountand Appointed System is put forword,which is important and effective in preventing accounting information distortion from happening. |
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| Keywords: | accounting information distortion Accountant Appointed System CPA |
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