| 会计信息失真的治理 |
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| 引用本文： | 李振昭.会计信息失真的治理[J].大连民族学院学报,2003,5(3):70-72. |
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| 作者姓名： | 李振昭 |
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| 作者单位： | 辽宁信托投资公司,辽宁,沈阳,110002 |
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| 摘 要： | 会计信息失真不仅使会计信息丧失有用性，还会给市场经济的发展带来一系列危害。会计规范体系的不完善以及会计人员的依附性，是会计信息失真和不可比问题出现的根本原因。阐述了会计信息失真的危害、原因及相应的对策。
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| 关 键 词： | 会计信息失真 会计惯例 会计规范体系 治理对策 责任认定 |
| 文章编号： | 1009-315X(2003)03-0070-03 |
| 修稿时间： | 2003年5月9日 |
The Distortion of Accounting Information and Some Countermeasures |
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| LI Zhen-zhao.The Distortion of Accounting Information and Some Countermeasures[J].Journal of Dalian Nationalities University,2003,5(3):70-72. |
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| Authors: | LI Zhen-zhao |
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| Abstract: | The distortion of accounting information not only makes accounting information lose its usefulness, hut also does harm to the development of market economy. The imperfect accounting system and the dependence of accountants are the basic reasons for the distortion of accounting information. The reasons and harms of accounting information distortion are stated. Countermeasures are put forward. |
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| Keywords: | accounting information accounting information distortion accounting convention |
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