| 对会计信息失真问题的思考 |
| |
| 引用本文： | 陈小军. 对会计信息失真问题的思考[J]. 镇江高专学报, 2005, 18(1): 43-45 |
| |
| 作者姓名： | 陈小军 |
| |
| 作者单位： | 镇江市高等专科学校,工商管理系,江苏,镇江,212003 |
| |
| 摘 要： | 会计信息失真的危害是巨大的.造成会计失真的原因是多方面的,如道德缺失、会计制度不完善、审计力度不足、违规处罚力度不够等.解决会计信息失真问题是一个综合治理的过程,是一项长期而艰巨的任务.
|
| 关 键 词： | 会计 会计信息 失真 |
| 文章编号： | 1008-8148(2005)01-0043-03 |
| 修稿时间： | 2004-08-09 |
Reflections on the distortion of accounting information |
| |
| CHEN Xiao-jun. Reflections on the distortion of accounting information[J]. Journal of Zhenjiang College, 2005, 18(1): 43-45 |
| |
| Authors: | CHEN Xiao-jun |
| |
| Abstract: | The distortion of accounting information is harmful. Various reasons can account for this phenomenon, such as: lack of morality, imperfection of accounting system, lack of strict auditting, and lack of severe punishment. It's a tough task and a complex comprehensive harnessing process to solve this problem of distortion. |
| |
| Keywords: | accountant accounting information distortion |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
