浅谈会计信息失真的原因及防范措施  

An Elementary Introduction to the Cause of Distortion of the Accounting-information and the Precautionary Measures

作　　者：张艳秋[1] 

机构地区：[1]贵州工业大学经管学院,贵州贵阳550003

出　　处：《贵州工业大学学报（社会科学版）》2003年第2期23-25,共3页Journal of Guizhou University of Technology(Social Science Edition)

摘　　要：会计信息的质量好坏影响经济工作决策的质量,对于企业本身、甚至于整个国民经济都有不可估量的作用。失真的会计信息对单位、社会、国家的危害非常严重。分析会计信息失真的主要原因,提出其防范措施便具有现实意义。The quality of the accountinginformation influences the quality of the decision of economicwork.It is important to the enterprise and even the whole national economy.The accountinginformation which lacks fidelity is badly harmful to the enterprise,society and our country.It is of practical significance to analyse the main cause of the distortion of the accountinginformation and advance the precautionary measures.

关 键 词：会计信息失真 原因 防范措施 危害 

分 类 号：F235.99[经济管理—会计学]