| 强化会计控制制度确保会计信息安全 |
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| 引用本文： | 孟雁力. 强化会计控制制度确保会计信息安全[J]. 太原科技, 2004, 0(1): 57-59 |
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| 作者姓名： | 孟雁力 |
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| 作者单位： | 山西省神州煤电焦化股份有限公司晋阳选煤厂,山西,太原,030024 |
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| 摘 要： | 随着经济的发展和企业竞争的加剧，企业投资者、债权人和政府管理部门等信息需求者对会计信息的依赖性也越来越高。然而，目前的会计信息失真还比较严重，就此问题，从宏观、微观两方面探讨了会计信息失真的原因，并提出了相应的防范措施。
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| 关 键 词： | 会计控制制度 会计信息安全 会计信息质量 会计监督 会计准则 中国 |
| 文章编号： | 1006-4877(2004)01-0057-03 |
| 修稿时间： | 2003-11-26 |
Strengthening Accounting Controlling System and Insuring Accounting Information Safety |
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| Meng Yanli. Strengthening Accounting Controlling System and Insuring Accounting Information Safety[J]. Taiyuan Science and Technology, 2004, 0(1): 57-59 |
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| Authors: | Meng Yanli |
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| Abstract: | s:With the development of economy and the competition of enterprise,the demanders such as investors,creditors governmental administer section depend on accounting information very much.However,the accounting information is still distortion seriously.At this point,the paper probed into the cause of accounting information distortion,put forward some measures at the same time. |
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| Keywords: | accounting theories accounting supervision accounting criterion accounting information distortion |
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