摘要
会计信息是单位决策者需要掌握的重要信息之一 ,但目前会计信息失真现象较为普遍 ,严重影响了单位的经济效益和国家宏观经济的发展 ,防止会计信息失真是我国经济工作面临的一项艰巨任务。本文在列举信息失真所造成的危害的基础上 ,分析了导致会计信息失真的主要原因 。
Accounting information is one of the most important information for the decision-maker of one unit. However, the accounting information distortion produces a serious effect on economic benefit of the unit and national macro-economic development. It is an arduous task for us to prevent accounting information distortion in relations to our business administration in China. Through citing the damage caused by accounting information distortion, the paper analyses the main reason that result in the accounting information distortion and discusses the specific measures aimed at preventing such problem's happening.
出处
《中国地质矿产经济》
2002年第10期42-44,共3页
China Geology & Mining Economics
