| 会计信息失真原因辨析及防范措施探讨 |
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| 引用本文： | 张志萍.会计信息失真原因辨析及防范措施探讨[J].济源职业技术学院学报,2005,4(1):59-62. |
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| 作者姓名： | 张志萍 |
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| 作者单位： | 济源职业技术学院,经贸系,河南,济源,454650 |
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| 摘 要： | 针对当前一些单位会计信息质量不高，甚至伙同审计部门联合作假的现象，从客观实际出发分析会计信息失真的各种原因，并提出消灭会计造假、提高会计信息质量的具体措施。
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| 关 键 词： | 会计信息 造假 假账 监督 措施 |
| 文章编号： | 1672-0342（2005）01-0059-04 |
| 收稿时间： | 2004-05-10 |
| 修稿时间： | 2004年5月10日 |
Analyzing the Reasons of Distorting Accounting Information and Discussing the Precaution Measures |
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| ZHANG Zhi-ping.Analyzing the Reasons of Distorting Accounting Information and Discussing the Precaution Measures[J].JOurnal of Jiyuan Vocational and Technical College,2005,4(1):59-62. |
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| Authors: | ZHANG Zhi-ping |
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| Abstract: | To counter the facts that some units have accounting information of inferior quality and even make false information together with the auditing bodies, the essay, based on the actual situation, analyzes the various reasons of distortion and puts forward measures to eliminate the falsehood and improve the quality of accounting information. |
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| Keywords: | accounting information make falsehood false account supervise measure |
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