会计信息失真问题的原因及对策探析  

Analysis of the Causes in Accounting and for Information Distortion Some Countermeasures

作　　者：张丕建[1] 

机构地区：[1]徐州市财政局,江苏徐州221005

出　　处：《徐州工程学院学报》2006年第8期36-38,共3页Journal of Xuzhou Istitute of Technology

摘　　要：会计信息的真实性、可靠性及相关性是保证信息使用者作出正确决策的基本前提和条件。但是，会计信息失真问题比较普遍，原因是多方面的，必须从制度、监管、处罚等方面加大治理力度。The authenticity, reliability and relativity of accounting information constitute the premise to guarantee users of these information make correct decisions. However, accounting information distortion remains a common existence owing to various causes, which is ought to be controlled through institution, supervision, and penalty.

关 键 词：会计信息 真实性 原因 对策 

分 类 号：F231.5[经济管理—会计学]