| 浅谈会计信息失真的原因及对策 |
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| 引用本文： | 雷晓慧. 浅谈会计信息失真的原因及对策[J]. 山东行政学院学报, 2004, 0(1): 88-89 |
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| 作者姓名： | 雷晓慧 |
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| 作者单位： | 寿光市建设局,山东,寿光,262700 |
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| 摘 要： | 会计信息失真的原因主要是会计监督弱化,部分会计人员素质较低,社会监督体系不完善,企业产权不明晰等。首先应强化会计监督,发展会计师专业,明晰企业产权关系,强化契约关系。
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| 关 键 词： | 会计信息 失真 监督 产权 契约 |
| 文章编号： | 1008-3154(2004)01-0088-02 |
| 修稿时间： | 2003-07-10 |
ON REASONS AND COUNTERMEASURES FOR DISTORTION OF ACCOUNTING INFORMATION |
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| LEI Xiao-hui. ON REASONS AND COUNTERMEASURES FOR DISTORTION OF ACCOUNTING INFORMATION[J]. Journal of Shandong Administrative College and Shandong Economic Management Personnel College, 2004, 0(1): 88-89 |
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| Authors: | LEI Xiao-hui |
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| Abstract: | The principle reasons for the distortion of accounting information are the weakness of accounting supervision, the low quality of the accountant, the imperfection of social supervision and the vague property right of enterprises. So we should strengthen the supervision over accounting, make clear the property right of enterprise and consolidate the contract relationship. |
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| Keywords: | accounting information distortion supervision contract |
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