| 会计信息失真及其治理 |
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| 引用本文： | 刘巧兰.会计信息失真及其治理[J].陕西行政学院学报,2005,19(1). |
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| 作者姓名： | 刘巧兰 |
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| 作者单位： | 陕西省人民政府,对外联络办公室,陕西,西安,710054 |
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| 摘 要： | 会计信息失真是会计业的一个顽疾,必须根治。根据我国的基本情况,应从根本上改革会计管理体制,实行会计委 派制,同时,加强法制建设,实行全面有效监督,提高会计人员素质,规范会计工作,并且要长期不懈地综合治理经济环境,保证会 计质量。
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| 关 键 词： | 会计信息 会计信息失实 会计管理体制 法制制度 会计人员素质 |
Distortion and administration of accouting information |
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| LIU Qiao-lan.Distortion and administration of accouting information[J].Journal of Shaanxi Administration School and Shaanxi Economic Management School,2005,19(1). |
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| Authors: | LIU Qiao-lan |
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| Abstract: | Accounting information distortion is one of accounting trade diseases, must cure. According to the basic condition of our country should carry out from the reform accounting management system on foundation accountant delegate system, at the same time, reinforced legal system is built , overall effective supervisor carries out , raise accounting people quality and standard accounting work , and will synthesize persistently to administer economic environment, guarantee accounting quality. |
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| Keywords: | accounting information accounting information distortion accountant managemen system the system of legal system accounting people quality |
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