| 治理会计信息失真的难点与对策分析 |
| |
| 引用本文： | 胡建国. 治理会计信息失真的难点与对策分析[J]. 济源职业技术学院学报, 2010, 9(1): 46-49. DOI: 10.3969/j.issn.1672-0342.2010.01.014 |
| |
| 作者姓名： | 胡建国 |
| |
| 作者单位： | 中共安庆市委党校,安徽,安庆,246133 |
| |
| 摘 要： | 会计信息失真已严重影响到会计信息使用者的利益和市场经济秩序,阻碍了和谐诚信社会的构建。针对当前我国会计信息失真中的主要难点问题,应逐步完善会计准则以及会计制度,建立健全与新形势要求相适应的会计监督体系,构建适合我国应用的公允价值准则与体系,健全网络环境下会计信息控制体系。
|
| 关 键 词： | 会计信息 失真 公允价值 会计监督 |
An Analysis of Difficulties and Countermeasures on Governing Accounting Information Distortion |
| |
| HU Jian-guo. An Analysis of Difficulties and Countermeasures on Governing Accounting Information Distortion[J]. JOurnal of Jiyuan Vocational and Technical College, 2010, 9(1): 46-49. DOI: 10.3969/j.issn.1672-0342.2010.01.014 |
| |
| Authors: | HU Jian-guo |
| |
| Affiliation: | Party school of Anqing Municipal Committee of C.P.C/a>;Anqing 246133/a>;Anhui |
| |
| Abstract: | Accounting information distortion not only seriously affects the benefit of accounting information users,but also disturbs the economic order of the socialistic market and hinders the construction of harmonious society.Focusing on the main difficulties and problems existing in the phenomenon of accounting information distortion,we should take the following measures:to perfect accounting standards and system,to establish and improve the system of accounting supervision tallying with the new situation demands... |
| |
| Keywords: | accounting information distortion fair value accounting supervision |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
