浅析企业会计信息失真及其治理对策  

On Enterprise Accounting Information Distortion & Countermeasures

作　　者：廖晓莉[1] 易英霞[1] 

机构地区：[1]乐山师范学院旅游与经济管理学院,四川乐山614004

出　　处：《企业科技与发展（下半月）》2008年第8期56-57,共2页

摘　　要：会计信息是国家、投资人、债权人和相关方制定经济决策的依据;信息失真会影响决策的正确性,影响社会经济发展。文章从会计信息失真的表现及其危害入手,在分析会计信息失真原因的基础上,提出相应的治理对策。The nation, investor, obligee and the related parties are to make the economic decisions based on accounting information, the information distortion will affect the decision＇s correctness and the economic development. Starting with the accounting information distortion＇s representation and its harm, the article gives the corresponding countermeasures based on analyzing the reasons causing information distortion.

关 键 词：会计信息失真 原因 治理对策 

分 类 号：F275.2[经济管理—企业管理]