会计信息失真的问题及对策研究  

Studies on the Problem of Accounting Information Inaccuracy and Its Countermeasure

作　　者：穆秀君[1] 

机构地区：[1]绥化市水利局,黑龙江绥化152000

出　　处：《哈尔滨学院学报》2001年第3期117-118,共2页Journal of Harbin University

摘　　要：会计信息失真是当前会计工作存在的主要问题 ,它由利益驱使 ,会计人员的“两难”境地等原因造成 ,新《会计法》针对这一问题建立了相关的法律制度 ,来解决这一问题。At present Auounting Information Inaccuracy is a major problem in accountancy ,which is caused by the following reasons.On one hand some accountants are driven by economic benefit;and they're bold enough to manipulate the account,on the other hand the accountants often fall into a dilemma in which they have no way but cast in accurate auounts.In view of present situation,New Accounting Law establishes concerned legal institutions to solve this problem.

关 键 词：会计信息失真 会计人员 监督 成因 会计法制建设 业务培训 

分 类 号：F231[经济管理—会计学]