论虚假会计信息导致审计模式的转变  

Study on Deceitful Accountancy's Information Result in the Audit Mode's Transformation

作　　者：耿庭爽 

机构地区：[1]大兴安岭加格达奇林业局,加格达奇165000

出　　处：《价值工程》2010年第3期9-9,共1页Value Engineering

摘　　要：随着经济的快速发展,财务管理工作也越来越重要,尤其是会计信息,越来越被决策者、投资者、债权人等会计信息使用者所重视,它成为政府部门进行宏观决策的重要依据。所以,要采取措施加强政府的监管力度,完善内控制度,强化高层管理人员责任,提高会计信息质量。As the rapid development of economy, the financial management become more and more important, especially the accounting information has called decision maker, investor, creditor etc. more and more attention.Therefore, it is imperative to adopt the measures to strengthen government supervision, perfect control system, enhance the senior management responsibility and improve the accounting information quality.

关 键 词：虚假会计信息 传统审计模式 失灵 风险导向模式 

分 类 号：F23[经济管理—会计学]