摘要
会计信息失真是一个国际性、历史性的问题,也是世界各国当前需要着力研究解决的重大问题。本文从会计制度、契约理论、会计执行行为、成本收益对比和公司治理结构等五个不同的视角对企业会计信息失真问题进行了分析,指出了企业会计信息失真的原因。
Accounting information distortion (AID) is a significant international and historical problem, which is needed to be put great effort to solve in many countries nowadays. In this paper, AID in enterprises is intensively analyzed and the reasons of AID are hammered out, from the perspectives of accounting system, Contrast theory, behavior of accounting practice, contrast of benefit and cost and corporate governance.
出处
《湖北大学学报（哲学社会科学版）》
北大核心
2004年第6期638-642,共5页
Journal of Hubei University(Philosophy and Social Science)
关键词
企业会计信息
失真问题
多视角分析
Accounting information
Distortion
Multi-angle analysis
