| 会计信息的失真与质量保障机制的建立 |
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| 引用本文： | 余文新.会计信息的失真与质量保障机制的建立[J].韶关学院学报,2002,23(7):63-65. |
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| 作者姓名： | 余文新 |
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| 作者单位： | 广州市,东方会计师事务所,广东,广州,510040 |
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| 摘 要： | 当前我国企业会计造假问题相当突出，会计信息失真相当严重，如何遏制企业会计信息失真，规范会计工作秩序。健全企业内部的约束机制，保证会计信息的质量，是我们当前要研究和探讨的课题。
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| 关 键 词： | 会计信息 会计质量 真实性 |
| 文章编号： | 1007-5348(2002)07-0063-03 |
| 修稿时间： | 2002年5月23日 |
The Lack of Authenticity and the Establishment of Quality Guarantee Mechanism of Accounting Information |
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| YU Wen,xin.The Lack of Authenticity and the Establishment of Quality Guarantee Mechanism of Accounting Information[J].Journal of Shaoguan University(Social Science Edition),2002,23(7):63-65. |
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| Authors: | YU Wen xin |
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| Abstract: | Nowadays the faked accounting is becoming a very serious problem in the domestic enterprises.It is our topic to discuss how to decrease the distortion and to standardize the work of accounting system so as to consummate the internal restriction mechanism and to ensure the quality of accounting information. |
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| Keywords: | accounting information accounting quality authenticity |
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