会计信息失真及对策研究  

Accounting Information Fraud and Its Countermeasures

作　　者：袁金秀 

机构地区：[1]武汉建工集团装饰工程有限公司,湖北武汉430014

出　　处：《湖北民族学院学报（哲学社会科学版）》2003年第4期115-118,共4页Journal of Hubei Minzu University：Philosophy and Social Sciences

摘　　要：国内外上市公司制造虚假会计信息的现象严重扰乱了各国的证券市场和市场经济环境。如何建立会计诚信制度,如何防止和识别虚假会计信息,对制假者进行严惩,成为当务之急。本文从根源探究到相关法制建设、外部环境约束等方面进行了阐述,力求从源头治理会计信息失真,并找到相应的对策和解决方法。The accounting information fraud of the domestic and foreign listed companies disturbs severely the stock market and the market economic environment in the world.How to establish honest accounting system,how to stop and recognize deceitful accounting information and how to punish those frauds severely have become a pressing matter of the moment.This paper discusses its cause,relevant legal construction and exterior environment restriction and puts forward some effective solutions to prevent the accounting information fraud.

关 键 词：会计信息失真 会计信息披露 会计制度 会计监督 职业道德 民间审计制度 

分 类 号：F233[经济管理—会计学]