摘要
通过分析现代市场经济条件下产生会计信息失真的深层次的根源,提出了治理会计造假行为、加强行业自律、重塑会计诚信新形象的几点措施。并从完善会计制度的科学性、严谨性,加大对造假者的惩治力度,提高造假的风险成本和机会成本等方面进行了论述。
This article elaborates on the significance and necessity of account credit in modern market-economy.It reveals the deep-lying reasons of the distortion in accounting information.Several suggestions are put forward in the article,such as controlling cheating,strengthening discipline and rebuilding accountants new honest image.It also explains in several fields:improving account system scientifically and precisely;punishing the cheaters more seriously;raising the risk cost and the opportunity cost;speeding up the establishment of social public supervision of accountant,which are carried out by financial department,audit department and tax administration.
出处
《辽宁工程技术大学学报（社会科学版）》
2004年第6期638-639,共2页
Journal of Liaoning Technical University(Social Science Edition)
