| 会计信息失真的原因及对待 |
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| 引用本文： | 王骊,彭燕丽,李英.会计信息失真的原因及对待[J].贵阳金筑大学学报,2003(1). |
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| 作者姓名： | 王骊 彭燕丽 李英 |
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| 作者单位： | 贵阳金筑大学经管系，贵阳金筑大学经管系 贵州 贵阳 550005，贵州 贵阳 550005 |
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| 摘 要： | 由于会计制度不完善、产权各行为主体的利益冲突、内部管理不严谨、会计手段落后所带来的会计信息失真,应从加强会计规范建设、明晰产权、建立行之有效的公司内部会计控制监督制度、加强公司的外部监督审计和审计约束责任等方面,减少会计信息失真现象的发生。
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| 关 键 词： | 会计信息 真实性 会计信息质量 |
Causes of the Lack of Fedelity of Accounting Information and the Countermeasures |
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| Wang Li Pen Yanli.Causes of the Lack of Fedelity of Accounting Information and the Countermeasures[J].Journal of Jinzhu University of Guiyang,2003(1). |
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| Authors: | Wang Li Pen Yanli |
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| Abstract: | As a result of imperfections of accounting system, the interest conflicts between respective owners of title, the loose interior management and the backward accounting means, there exists a lack of fedelity of accounting information, which should be prevented by enhancing the standardization of accounting sysytem, making property rights clear, setting up an effective system to supervise the interior accounting system and strengthening and outer supervision. |
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| Keywords: | accounting information truth accounting information quality |
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