会计信息失真探源及对策浅析  

The Exploration of the Distortional Accounting Information and the Simple Analysis of Countermeasure

作　　者：邱兆学[1] 芦润海[1] 

机构地区：[1]济南广播电视大学,山东济南250001

出　　处：《山东电大学报》2003年第1期43-44,49,共3页Journal of Shandong TV University

摘　　要：很长一段时间以来 ,会计信息失真一直困扰着政府管理部门和各投资者 ,于是 ,关于会计信息失真的理论探讨也随之频频出现于学术界及各种媒体 ,同时会计造假被公认为是造成会计信息失真的直接原因。对此 ,笔者不愿苟同 ,便着力从日常实践中寻找会计造假的真实背景 ,并予以探讨有效治理会计信息失真的相关对策 ,试图从有效治理会计环境入手 ,使会计真正为中国市场经济发展服务。For a long time, the administrative section of government and all investors have been distressed by misleading accounting information, therefore the discussion about it frequently appears in academy and media world.At the same time,falsification of account known as the direct reason which results in the misleading accounting formation. I have a different opinion to this. I attempt to look the real backgound on it in my daily life,and try to explore the relative countermeasures of rectifying it effectually. I also begin with the accounting enviroment in order effctually,in order to make accounting really serve for the development of market economy.

关 键 词：会计信息失真 对策 会计造假 会计信用 管理信用危机 会计法制 

分 类 号：F231[经济管理—会计学]