会计信息失真的原因及对策  

the Cause and Cuntermeasures of the Distortion of the Account Information

作　　者：范化兴 [1] 许承霞 [2] FAN Hua-xing, XU Cheng-xia(1. the First Rongkang Hospital of Henan Province, Xinxiang 453003, China; 2. Welllogging Corporation of Zhongyuan Oil Field 457001, China)

机构地区：[1]河南第一荣康医院,河南,新乡,453000 [2]中原油田测井公司,河南,濮阳,457001

出　　处：《平原大学学报》2004年第4期24-25,共2页Journal of Pingyuan University

摘　　要：会计信息失真是困扰会计界多年的问题,假凭证,假账簿、假报表仍比较普遍,已经影响了社会经济秩序的正常运行.本文针对当前会计信息失真产生的原因,提出了相应的防范对策.The distortion of the account information has bothered the account business for many years. There are many untrue voucher, untrue account books and untrue statements which have affected the normal function of social economic system..According to the cause of the distortion of the account information, the paper gives some related countermeasures of the precaution.

关 键 词：会计信息失真 道德观念 会计核算制度 监督制度 职业道德建设 

分 类 号：F23[经济管理—会计学;经济管理—国民经济]