| 会计信息失真的表现、原因及对策 |
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| 引用本文： | 肖静.会计信息失真的表现、原因及对策[J].商丘职业技术学院学报,2009,8(3):36-37. |
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| 作者姓名： | 肖静 |
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| 作者单位： | 天津医学高等专科学校,财务处,天津,300222 |
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| 摘 要： | 随着社会主义市场经济体制改革的深化，会计信息的重要性越来越被人们所认识，会计信息失真的危害性越来越被全社会所憎恶。会计信息的失真主要表现为会计核算资料的失真、成本费用核算失真、资产管理混乱造成计价失真、往来款项失真以及经营成果失真。完善会计制度和准则体系、加大会计法规的培训与执法力度、强化会计监督体系、加强对会计信息的审计监督，是治理会计信息失真的有效措施。
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| 关 键 词： | 会计信息 信息失真 对策建议 |
Study on the Exhibition and Causes and Advices of the Accountant Information Fuzzy |
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| XIAO Jing.Study on the Exhibition and Causes and Advices of the Accountant Information Fuzzy[J].Journal of Shangqiu Vocational and Technical College,2009,8(3):36-37. |
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| Authors: | XIAO Jing |
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| Institution: | XIAO Jing (Financial Department of Tianjin Medical College, Tianjin 300222,China) |
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| Abstract: | Along with the socialism market economy reformatory, the essentiality of accountant information has been known by the people, and the harm of the accountant information fuzzy has been hated by the society. The accountant information fuzzy has been behaved five aspects mostly, which is the accountant datum fuzzy, the cost datum fuzzy, the asset value fuzzy, the sum of money fund fuzzy and the management production fuzzy. Perfecting the accountant system, increasing the power of executing the law, strengthening the accountant supervise system, enhancing the intendance for the accountant information, is the effective way to settle the accountant information fuzzy. |
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| Keywords: | accountant information information fuzzy advies |
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