会计信息失真的原因探究及治理对策  

Explore the Reasons for Distortion of Accounting Information and Countermeasures

作　　者：弭元英[1] 姜璐[1] 

机构地区：[1]吉林大学管理学院,长春130022

出　　处：《吉林建筑工程学院学报》2010年第2期108-110,共3页Journal of Jilin Architectural and Civil Engineering

摘　　要：笔者就近年来谈及的企业会计信息失真问题,从经济利益、产权关系、内部控制、会计手段等方面分析了其形成的原因,并就其存在的根源提出了治理我国企业会计信息失真的主要对策.This article talked about corporate accounting information distortion problem in recent years,it andyzed the reasons which it froms from the economic benefits,relationship between ownership,internal control and accounting method,and on its existence’s root.The main countermeasure of accounting information distortion in our country business enterprise is proposed.

关 键 词：会计信息 会计诚信 内部控制 产权关系 

分 类 号：F234.2[经济管理—会计学]