摘要
随着我国社会主义市场经济的发展,会计信息失真的问题日益严重。会计信息失真给资本市场带来了混乱,给广大投资者带来了无可挽回的经济损失。因此及时找出会计信息失真的成因,强化治理措施已迫在眉睫。本文详细论述了企业会计信息失真的成因,并且有针对性的提出了相应的治理措施。
With the development of socialist market economy in China, distortion of accounting information is serious gradually. It＇s harm for capital markets and has brought irreparable economic loss for investors. This paper analyzes about the reasons and countermeasures for it.
出处
《企业技术开发》
2009年第2期127-127,129,共2页
Technological Development of Enterprise
关键词
会计信息失真
会计假设
外部监督
distortion of accounting information
external oversight
