| 会计信息失真问题的原因及对策探析 |
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| 引用本文： | 张丕建. 会计信息失真问题的原因及对策探析[J]. 徐州工程学院学报, 2006, 21(8): 36-38 |
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| 作者姓名： | 张丕建 |
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| 作者单位： | 徐州市财政局,江苏,徐州,221005 |
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| 摘 要： | 会计信息的真实性、可靠性及相关性是保证信息使用者作出正确决策的基本前提和条件。但是,会计信息失真问题比较普遍,原因是多方面的,必须从制度、监管、处罚等方面加大治理力度。
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| 关 键 词： | 会计信息 真实性 原因 对策 |
| 文章编号： | 1673-0704（2006）08-0036-04 |
| 收稿时间： | 2006-06-18 |
| 修稿时间： | 2006-06-18 |
Analysis of the Causes for Information Distortion in Accounting and Some Countermeasures |
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| ZHANG Pi-jian. Analysis of the Causes for Information Distortion in Accounting and Some Countermeasures[J]. Journal of Xuzhou Istitute of Technology, 2006, 21(8): 36-38 |
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| Authors: | ZHANG Pi-jian |
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| Abstract: | The authenticity,reliability and relativity of accounting information constitute the premise to guarantee users of these information make correct decisions.However,accounting information distortion remains a common existence owing to various causes,which is ought to be controlled through institution,supervision,and penalty. |
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| Keywords: | accounting information authenticity causes countermeasures |
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