会计信息失真原因研究  

An Analysis of the Reasons of Accounting Information Distortion

作　　者：刘希麟[1] 

机构地区：[1]上海杉达学院,上海201209

出　　处：《财会通讯（学术版）》2005年第7期15-18,共4页Communication of Finance and Accounting

摘　　要：本文从会计造假的现象出发,分析了会计信息失真的若干主要原因,揭示了实现财务监督的根本机制。The article sheds a light on the mechanism for exercising supervision over financial activities by analyzing a number of false information in accounting on the basis of case studies involving some instances of meddling with statistical figures.

关 键 词：失真会计信息 会计诚信 财务监督 

分 类 号：F233[经济管理—会计学]