摘要
会计信息是反映企业信息的基本资料,是会计研究的重要领域,目前国内外企业会计信息失真状况日益凸显。会计信息失真己成为国内外普遍存在的社会问题,本文通过文献可视化分析的方法,在对2005年到2015年十年间会计信息真实性领域264篇文献的相关关键词,题名等信息进行统计,总结归纳了该领域的研究重心在会计信息失真的原因,会计信息失真的防范和治理对策等几个方面,分析了近十年来会计信息真实性的研究热点和展望。
Accounting information is the basic information reflecting the enterprise information,so it is one of the important fields of accounting research.Enterprise accounting information distortion is growing at home and abroad.Accounting information distortion has become a universal social problem at home and abroad.Through literature visualization analysis,this paper summarizes the key words and titles of the 264 published papers concerning accounting information authenticity of accounting information from 2005 to 2015,concludes the reasons of accounting information distortion in the center of study of this field,proposes the prevention and control measures,and analyzes the research hot spots and outlook of the accounting information authenticity in the past decade.
出处
《价值工程》
2016年第5期58-60,共3页
Value Engineering
