| 会计信息失真的原因与对策 |
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| 引用本文： | 王晋梅.会计信息失真的原因与对策[J].科技情报开发与经济,2006,16(3):138-140. |
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| 作者姓名： | 王晋梅 |
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| 作者单位： | 汾西矿业集团公司审计处,山西介休,032000 |
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| 摘 要： | 从主观和客观两个方面分析了当前造成会计信息失真的原因,提出了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等综合治理对策。
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| 关 键 词： | 会计信息 信息失真 内部控制 外部监督 会计政策 |
| 文章编号： | 1005-6033（2006）03-0138-03 |
| 收稿时间： | 2005-10-09 |
| 修稿时间： | 2005年10月9日 |
The Causes of and Countermeasures for the Distortion of the Accounting Information |
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| WANG Jin-mei.The Causes of and Countermeasures for the Distortion of the Accounting Information[J].Sci-Tech Information Development & Economy,2006,16(3):138-140. |
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| Authors: | WANG Jin-mei |
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| Institution: | WANG Jin-mei |
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| Abstract: | From the objective aspect and the subjective aspect,this paper analyzes on the causes of the distortion of the accounting information,and 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 information distortion internal control external supervision accounting policy |
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