再析会计监督职能弱化与会计信息失真的成因  

Re-discussions on the Causes of Weakening Accounting Supervision & Inauthentic Accounting Information

作　　者：张翠虹[1] 

机构地区：[1]武汉商业服务学院,湖北武汉430056

出　　处：《武汉商业服务学院学报》2012年第3期45-47,共3页Journal of Wuhan Commercial Service College

摘　　要：目前,学术界在探讨会计监督职能弱化和会计信息失真的成因时,几乎众口一词。笔者不完全赞同他们的观点,试以历史的、相对的、比较的分析方法,欲与发表相近相关文章的作者进行切磋,旨在探究会计监督职能弱化和会计信息失真的根本原因。At present, the causes of weakening accounting supervision and inauthentic accounting information are discussed nearly with one sound in the academia. The author doesn＇t wholly agree with them, trying to exchange views with those authors concerned, and explores basic causes with historical, relative and comparative methods.

关 键 词：会计信息失真 会计监督职能弱化 

分 类 号：F231.6[经济管理—会计学]