| 会计信息规则性失真的成因与对策 |
| |
| 引用本文： | 王永,王萍,胡玲玲.会计信息规则性失真的成因与对策[J].南阳师范学院学报,2003,2(11):23-24. |
| |
| 作者姓名： | 王永 王萍 胡玲玲 |
| |
| 作者单位： | 1. 南阳师范学院,财务处,河南,南阳,473061
2. 河南工业职业技术学院,经济管理系,河南,南阳,473000 |
| |
| 摘 要： | 会计信息失真包括规则性失真、违法性失真和技术性失真。对会计信息规则性失真的成因进行了分析和论述，并提出了改进我国会计信息质量的措施。
|
| 关 键 词： | 会计信息 规则性失真 会计法规 违法性失真 技术性失真 |
| 文章编号： | 1671-6132(2003)11-0023-02 |
| 修稿时间： | 2003年9月16日 |
The Reasons And Measures of Lacking Fidelity of the Accounts Information Rule |
| |
| WANG Yong,WANG Ping,HU Ling - ling.The Reasons And Measures of Lacking Fidelity of the Accounts Information Rule[J].Journal of Nanyang Teachers College,2003,2(11):23-24. |
| |
| Authors: | WANG Yong WANG Ping HU Ling - ling |
| |
| Abstract: | The author thinks the affectations of the accounting messages include regularity, illegality and technical means. The article analyzes and discusses the cause of formation about the affectations of the regularity in accounting messages, and expounds the measure to improvement the quality of the accounting messages in our country. |
| |
| Keywords: | the accounting messages affectations of the regularity cause of formation measure |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
