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遏止会计信息失真提高会计工作质量
引用本文:闫萍. 遏止会计信息失真提高会计工作质量[J]. 山西科技, 2005, 0(3): 73-74
作者姓名:闫萍
作者单位:山西焦煤集团古交铁路运营公司
摘    要:随着我国会计准则体系的建立和完善,会计信息质量有了很大提高,但会计信息失真问题仍未得到根本解决。会计信息失真的存在有其客观原因,特别是在目前我国现代企业制度改革时期,大多数企业都或多或少地存在着会计信息失真的现象,它的存在又潜在地助长了社会风气的腐败。

关 键 词:会计信息失真  工作质量  会计信息质量  会计准则  制度改革  现代企业  社会风气
文章编号:1004-6429(2005)03-0073-02
修稿时间:2005-03-15

Check Accounting Information Distortion to Raise Accounting Quality
Yan ping. Check Accounting Information Distortion to Raise Accounting Quality[J]. Shanxi Science and Technology, 2005, 0(3): 73-74
Authors:Yan ping
Abstract:With the set-up and perfection of the accounting criteria system in our country, accounting information quality has been greatly improved, but the accounting information distortion is not solved at all. The existence of accounting information distortion has its objective causes, especially in a period of reform of modern enterprise systems, there is more or less distorted accounting information in most enterprises, whose existence in turn has encouraged the corruption of social conduct.
Keywords:accounting information  distortion  quality
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