| 浅淡会计信息失真的原因与治理方略 |
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| 引用本文： | 刘智升.浅淡会计信息失真的原因与治理方略[J].科技情报开发与经济,2005,15(21):156-158. |
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| 作者姓名： | 刘智升 |
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| 作者单位： | 山西省林业大厦,山西,太原,030200 |
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| 摘 要： | 从可能性、现实性和必然性的角度对会计信息失真深入地进行了动机分析、制度缺陷分析和经济学分析,并揭示了会计信息造假的手段,提出了具有针对性的治理方略.
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| 关 键 词： | 会计信息 会计信息失真 动机分析 制度缺陷分析 经济学分析 |
| 文章编号： | 1005-6033（2005）21-0156-03 |
| 收稿时间： | 2005-08-08 |
| 修稿时间： | 2005年8月8日 |
Talking about the Reasons of the Accounting Information Distortion and General Controlling Plan |
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| LIU Zhi-sheng.Talking about the Reasons of the Accounting Information Distortion and General Controlling Plan[J].Sci-Tech Information Development & Economy,2005,15(21):156-158. |
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| Authors: | LIU Zhi-sheng |
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| Institution: | LIU Zhi-sheng |
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| Abstract: | From the angles of the possibility, reality and necessity, this paper makes deeply the motivation analysis, system shortage analysis and economic analysis on the distortion of the accounting information, reveals the means of making false accounting information, and puts forward some corresponding controlling tactics. |
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| Keywords: | accounting information distortion of accounting information motivation analysis system shortage analysis economic analysis |
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