| 关于治理会计信息失真的思考 |
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| 引用本文： | 梁京明.关于治理会计信息失真的思考[J].科技情报开发与经济,2004,14(11):159-160. |
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| 作者姓名： | 梁京明 |
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| 作者单位： | 山西省地震局 |
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| 摘 要： | 分析了会计信息失真的原因，介绍了会计信息失真的现状及其危害，从规范会计基础工作，建立健全会计内部控制制度，提高人员素质，改革会计管理体制，推进会计电算化工作和健全完善会计监督体系等方面提出了治理会计信息失真的对策。
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| 关 键 词： | 会计信息失真 内部控制制度 会计监督体系 会计素质 |
| 文章编号： | 1005-6033(2004)11-0159-02 |
| 修稿时间： | 2004年8月31日 |
Consideration about Control the Accounting Information Distortion |
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| LIANG Jing,ming.Consideration about Control the Accounting Information Distortion[J].Sci-Tech Information Development & Economy,2004,14(11):159-160. |
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| Authors: | LIANG Jing ming |
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| Institution: | LIANG Jing ming |
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| Abstract: | This paper analyzes the causes of accounting information distortion, introduces the present situation and harm of the accounting information distortion, puts forward the measures of control the distortion of the accounting information from aspects of regulating accounting basic work, establishing and perfecting accounting internal control system, improving the personnel quality, reforming accounting management system, promoting the work of the accounting computerization and perfecting accounting supervision system, etc. |
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| Keywords: | distortion of the accounting information internal control system accounting supervision system accountants' quality |
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