| 浅析企业会计信息失真的成因及对策 |
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| 引用本文： | 冉小原.浅析企业会计信息失真的成因及对策[J].铝加工,2010(4):55-56. |
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| 作者姓名： | 冉小原 |
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| 作者单位： | 西南铝业(集团)有限责任有限公司,重庆,九龙坡区,401326 |
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| 摘 要： | 分析了企业会计信息失真的相对性和动态性。从企业两权分立、内部控制制度、经营管理体制、激励与监督机制、独立审计及企业会计人员素质等方面分析了会计信息失真的成因；提出进一步明晰产权、强化内控制度、理顺两权关系、提高会计人员素质及独立审计独立性等思路来解决企业会计信息失真的问题。
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| 关 键 词： | 企业会计信息失真 两权分立 明晰产权 内部控制制度 激励与监督机制 独立审计 |
Analysis on Causes and Countermeasures of Information Faults in Enterprise Accounting |
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| RAN Xiao-yuan.Analysis on Causes and Countermeasures of Information Faults in Enterprise Accounting[J].Aluminium Fabrication,2010(4):55-56. |
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| Authors: | RAN Xiao-yuan |
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| Affiliation: | RAN Xiao-yuan (Southwest Aluminum (Group) Co.,Ltd.,Chongqing 401326,China) |
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| Abstract: | The relativity and dynamic of information faults in interprise accounting were described,and the causes of information faults were analyzed from several aspects.Finally,the countermeasures of information faults in enterprise accounting were put forward. |
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| Keywords: | information faults in enterprise accounting separation of two rights clarification of property rights inner control system stimulative and supervisory system |
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