| 论会计信息失真--美国安然案例分析 |
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| 引用本文： | 欧阳晓慧,李媛雯. 论会计信息失真--美国安然案例分析[J]. 中国青年政治学院学报, 2004, 23(6): 102-106 |
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| 作者姓名： | 欧阳晓慧 李媛雯 |
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| 作者单位： | 中国青年政治学院,经济系,北京,100089 |
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| 摘 要： | 会计信息失真的原因较多,主观造假引起的会计信息失真是最主要、最直接的原因。会计信息失真的治理不是某一方面所能完全解决的,需要监管部门、中介机构、市场、经营者等多方协调配合、综合治理。
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| 关 键 词： | 会计信息失真 安然公司 中介机构 |
| 文章编号： | 1002-8919(2004)06-0102-05 |
| 修稿时间： | 2004-08-27 |
On False Information of Accounting--Study in Enron''''s Case |
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| OUYANG Xiao-hui,LI Yuan-wen. On False Information of Accounting--Study in Enron''''s Case[J]. Journal of China Youth College for Political Sciences, 2004, 23(6): 102-106 |
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| Authors: | OUYANG Xiao-hui LI Yuan-wen |
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| Abstract: | Although the reasons for false information of accounting can be specified in many places, subjective fake making is its most representative and direct reason. The problem of false information on accounting cannot be solved merely by one sector, but needs supervision sector, medium agency, market, and businessman to cooperate harmoniously and treat it in a comprehensive way. |
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| Keywords: | false information of accounting Enron company |
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