高校会计信息失真的制度成因及对策分析  

Analysis of the Causes of Accounting Information Fidelity and its Countermeasures

作　　者：杨怀伟[1] 

机构地区：[1]阜阳师范学院财务处,安徽阜阳236041

出　　处：《安徽工业大学学报（社会科学版）》2009年第5期36-37,共2页Journal of Anhui University of Technology：Social Sciences

摘　　要：高校会计制度滞后于高校教育事业快速发展的客观要求,影响会计信息的客观真实反映。应改革高校会计核算方式、健全会计科目、完善会计报告,以提高会计信息的质量,满足会计信息使用者的需要。That the university accounting system lagged behind the rapid development of higher education exerts impact on the objective and real reflection of accounting information.We should reform university accounting mode,perfect accounting subjects,and better accounting report to promote accounting information quality and satisfy the needs of accounting information users.

关 键 词：高校 会计制度 信息失真 

分 类 号：G647[文化科学—高等教育学]