| 怎样治理会计信息失真 |
| |
| 引用本文： | 鲁千霞.怎样治理会计信息失真[J].黄石理工学院学报(人文社科版),2003,20(2):69-71. |
| |
| 作者姓名： | 鲁千霞 |
| |
| 作者单位： | 黄石财贸学校 湖北 |
| |
| 摘 要： | 会计信息失真给社会造成很大危害，分析其原因主要有：所有者与经营者分离，理论与实际脱钩，会计集中核算的弊端。针对这些问题，提出了相关的对策：政企彻底分离；限制不确定因素；加强会计集中核算的监督职能；加强职业道德建设；实行成本公开。
|
| 关 键 词： | 会计信息失真 治理 会计核算 监督职能 职业道德建设 会计政策 |
How to Administer False Accounting Data |
| |
| LU Qian-xia.How to Administer False Accounting Data[J].Journal of Huangshi Institute of Technology:Humanities and Social Sciences,2003,20(2):69-71. |
| |
| Authors: | LU Qian-xia |
| |
| Abstract: | The paper introduces False Accounting Data has brought badness to our society today.The main causes are:First, the owners and operators are separated from each other.Next, the indicating theories are also separated from actual practice.And another one is the abuses of the concentrated business accounting.In illusion to all these existing problems, We have already put forward some correlative countermeasures.They are:The government must keep away from the enterprises;The indefinite factor must be limited; We must strengthen supervision system of concentrated business accounting; We must strengthen profession morality construction; We must show the production cost to the public. |
| |
| Keywords: | false accounting data the inside controlling system the concentrated business accounting |
| 本文献已被 CNKI 维普 等数据库收录！ |
