| 会计信息失真及对策研究 |
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| 引用本文： | 刘华,霍景东.会计信息失真及对策研究[J].华中科技大学学报(社会科学版),2002,16(2):53-56. |
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| 作者姓名： | 刘华 霍景东 |
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| 作者单位： | 华中科技大学 管理学院，湖北 武汉 430074 |
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| 摘 要： | 会计信息是经过加工、处理的会计数据，决策有用性是其最主要的特征，真实可靠是其有用性的保证。但是，由于法律制度、审计监督及财务人员等因素导致会计信息严重失真，致使经济决策失误增多，扰乱了正常的经济秩序。有鉴于此，本从人为因素和制度因素两个角度剖析了会计信息失真的原因并提出切实可行的预防措施，以期促进会计信息质量的提高。
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| 关 键 词： | 会计信息失真 产生机理 防范措施 |
| 文章编号： | 1671-7023(2002)02-0053-04 |
| 修稿时间： | 2001年10月23 |
Countermeasures Against Distortion of Accounting Information |
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| LIU Hua,HUO Jing-dong.Countermeasures Against Distortion of Accounting Information[J].Journal of Huazhong University of Science and Technology(Social Science Edition),2002,16(2):53-56. |
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| Authors: | LIU Hua HUO Jing-dong |
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| Abstract: | Accounting information is the processed accounting data, whose most important character is that it can be used for decision-making, so accounting information must be factual and reliable. But accounting information is always fatally distorted because of factors of law, audit, accountant and so on, which leads to the increase of wrong economical decision-making and disturbed normal economic system. In this paper, we analyze causes of accounting information distortion based personal and systematic factors, and give some practicable countermeasures to improve the qualities of accounting information. |
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| Keywords: | accounting information distortion origin mechanism countermeasures |
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