| 会计信息失真的原因及对策 |
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| 引用本文： | 冯超.会计信息失真的原因及对策[J].通化师范学院学报,2004,25(8):111-112. |
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| 作者姓名： | 冯超 |
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| 作者单位： | 长春大学计财处,吉林,长春,131000 |
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| 摘 要： | 虚假会计信息已成为困扰有关各方的一个严重问题．究其原因．主要是由于利益的驱使，部分会计人员的素质偏低以及惩治力度不够等造成的．为此，应采取加强会计法规、会计制度建设，提高会计队伍素质，改革会计管理体制等治理对策．
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| 关 键 词： | 会计信息失真 会计制度 会计人员 会计管理体制 |
| 文章编号： | 1008-7974(2004)08-0111-02 |
| 修稿时间： | 2004年4月29日 |
The Reason and Tactics of the Lack of Truthfulness of Accounting Information |
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| FENG Chao.The Reason and Tactics of the Lack of Truthfulness of Accounting Information[J].Journal of Tonghua Teachers College,2004,25(8):111-112. |
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| Authors: | FENG Chao |
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| Abstract: | The Reason and Tactics of the Lack of Truthfulness of Accounting Information. False accounting information has become a serious problem which puzzled related aspects,mainly because of the drive of profit. And this problem is also caused by the low quality of some accountants and we lack strength of punishment and management. Therefor we should take governing measures to strengthen the accounting regulation, the construction of accounting system, improve the complete quality of the whole team of accountants and take some reforms about accounting administration system. |
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| Keywords: | lack of truthfulness of accounting information reson tactics |
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