| 会计信息失真的原因与防治对策 |
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| 引用本文： | 李长春,郎永建.会计信息失真的原因与防治对策[J].重庆三峡学院学报,2001,17(4):69-73. |
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| 作者姓名： | 李长春 郎永建 |
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| 作者单位： | 重庆三峡学院,重庆,万州,404000 |
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| 摘 要： | 针对会计信息严重失真的表现及原因，从加强会计法治建设；改革产权制度。规范公司治理结构；完善会计监督机制；健全和完善会计准则与制度；加强会计队伍建设，全面提高会计人员素质等五个方面对防治会计信息失真进行探讨。
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| 关 键 词： | 会计信息 失真 原因 防治对策 |
| 文章编号： | 1008-4347(2001)04-0069-05 |
| 修稿时间： | 2000年12月8日 |
Causes for False Accounting Information and Measures Against It |
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| Abstract: | Based on the analysis of the cause for false accounting information, this article is to discuss the prevention measures in its following five aspects: (1) to strengthen the accounting legal system construction; (2) to reform property rights system and regulate corporate governance; (3) to perfect accounting supervision mechanism; (4) to perfect accounting standard and accounting system; (5) to strengthen accountants' procession construction and improve accountants' quality. |
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| Keywords: | False Accounting Information cause the countermeasure for prevention and cure |
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