会计信息失真的成因及对策  

Study on the Reasons for the False Accounting and the Countermeasures Information

作　　者：安雪梅[1] 雷振海[1] 刘万保[1] 

机构地区：[1]河北理工大学财务处,河北唐山063009

出　　处：《河北理工大学学报（社会科学版）》2008年第1期80-82,共3页Journal of Hebei Polytechnic University:Social Science Edition

摘　　要：提供可靠公允的会计信息是会计的基本目标,而目前我国的会计信息失真问题却成为了社会谴责的焦点。会计信息失真严重危害了国家、企业和广大公众的利益。因而,有效解决会计信息失真问题具有重要的现实意义。通过探析会计信息失真的成因,从而提出适当的治理对策。To provide reliable accounting information is the basic purpose of accountant. But the False Accounting Information is the hot issue currently. The false accounting information has done greatly to the interests of our country, enterprises and the public. Therefore, to study the problem of information is essential. This paper tends to analyze the reasons for false information and the countermeasures that may take place.

关 键 词：会计信息失真 含义 原因 对策 

分 类 号：F231.3[经济管理—会计学]