摘要
随着我国会计准则体系的建立和完善 ,会计信息质量有了很大的提高 ,但企业会计信息失真的问题仍未得到解决 .本文探讨新时期我国企业会计信息失真产生和泛的深层原因、表现的新特点 。
The quality of accounting information has been greatly improved with the establishment and perfection of the system of accounting standards in China,but the problems of the distortion of the accounting information are still unsettled.This article deals with the deep reasons and the new features of the birth and spreading of the distortion of the accounting information in our enterprises in the modern times and the measures to control it and precautions are put forward.
出处
《河南农业大学学报》
CAS
CSCD
2001年第z1期81-83,共3页
Journal of Henan Agricultural University
关键词
会计信息失真
治理
防范
distortion of the accounting information agolinst it
control
precaution
