| 高校会计信息失真的成因及对策 |
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| 引用本文： | 彭静.高校会计信息失真的成因及对策[J].湖南第一师范学报,2007,7(2):138-139. |
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| 作者姓名： | 彭静 |
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| 作者单位： | 湖南省第一师范学校,湖南,长沙,410002 |
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| 摘 要： | 会计制度的不完善,核算基础存在缺陷,领导无法负起会计责任,会计人员素质不高,审计部门缺乏力度成为高校会计信息失真的主要原因。目前,应努力采取完善法规建设,修正核算基础,保障合法权益,加强会计队伍建设,推行会计委派制等相关对策。
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| 关 键 词： | 高校 会计信息 失真 成因 对策 |
| 文章编号： | 1671-4369（2007）02-0138-02 |
| 修稿时间： | 2007-01-18 |
Causes and Solutions of Distortion of College Accounting Information |
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| PENG Jing.Causes and Solutions of Distortion of College Accounting Information[J].Journal of First Teachers College of Hunan,2007,7(2):138-139. |
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| Authors: | PENG Jing |
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| Institution: | Hunan First Normal College, Changsha, Hunan 410002 |
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| Abstract: | Based on the following five areas: incompletion of accounting system,loophole of accounting basis,negligence of manager's accounting responsibility,low quality of accounting staff,lack of auditing power from audit department,this paper analyzes the cause of the distortion of college accounting information,and provides the solutions,such as how to perfect the construction of accounting system,how to revise accounting basis,how to protect legal right,how to build up accounting team,and how to implement accounting delegation institution. |
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| Keywords: | college accounting information distortion cause solution |
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