会计信息失真的原因及对策研究   总被引：1，自引：0，他引：1  

李平 《商丘职业技术学院学报》2013,(1):26-28

会计信息是指会计单位以财务报表等形式向投资人或债权人等提供单位财务状况和经营成果信息。其真实性直接影响到企业的生产经营活动、投资决策、预算执行情况和投资者信心。造成会计信息失真的原因很多,如主观伪造、提供虚假财务会计报告、变造会计资料等。如不及时治理,不仅会危害一个单位的生产经营决策,而且还会危及整个社会的经济运行。为此,要进一步加强法律监管,完善会计规范,提高会计人员综合素质。  相似文献   

Effects of self-monitoring training on reading accuracy and fluency of poor readers     

Svjetlana Kolić-Vehovec 《European Journal of Psychology of Education - EJPE》2002,17(2):129-138

The effect of the self-monitoring training on reading accuracy and fluency of second-grade poor readers was examined. The participants were assigned in one experimental and three control groups. The experimental group was reinforced with token-economy for self-correction and fluent reading. One control group practiced reading without feedback, the second one practiced the calculation of simple arithmetic tasks, and the third one received no training at all. The improvement in reading accuracy was obtained only in the self-monitoring group, and remained for five months. However, the improvement in reading fluency was obtained in the two reading groups, but only the self-monitoring group showed further improvement during five months after training. The results confirmed the importance of self-monitoring already at the level of lexical access in reading and that of local text comprehension.  相似文献