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浅谈会计信息的真实性
引用本文:王苏芳.浅谈会计信息的真实性[J].淮阴工学院学报,2002,11(6):34-35.
作者姓名:王苏芳
作者单位:淮阴工学院财务处,江苏,淮安,223001
摘    要:会计信息的“真实性”反映了其作为“社会公共产品”的质量,有效地解决“失真”问题是我国会计界及政府面临的重大课题。要从形成会计信息失真的原因入手,多方寻示治理失真的途径。

关 键 词:会计信息  真实性  失真
文章编号:1009-7961(2002)06-0034-02
修稿时间:2002年5月20日

On the Reliability of Accounting Information
WANG Su-fang.On the Reliability of Accounting Information[J].Journal of Huaiyin Institute of Technology,2002,11(6):34-35.
Authors:WANG Su-fang
Abstract:The article deals with theorctically the judging criteria and definitions of reliability and error of acciunting information, and an the same time, it distinguishes the reliability in terms of accounting prineiples and desigmers of acciunting regulations and the reliability from the point of view of accountants.The article amalyzes the eauses of accounting information error and puts forward some measures and suggestions to solve the problem and to improve the qualing of accounting information.
Keywords:Accounting Information  Reliability  Error
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