| 论会计信息失真及其治理 |
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| 引用本文： | 肖慧霞.论会计信息失真及其治理[J].陕西行政学院学报,2004,18(3). |
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| 作者姓名： | 肖慧霞 |
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| 作者单位： | 陕西省行政学院,陕西,西安,710068 |
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| 摘 要： | 会计信息失真已成为全社会普遍关注的问题,在这个问题上会计造假是危害最为严重的一个方面。会计信息失真的原因从社会环境方面来说,是利益的驱动;从制度方面来说,是公司治理机制和市场机制问题;从监管方面来说,是监管不力和监管权限十分有限;从对违规的处罚方面来说,违规与处罚的主体常常错位。解决会计信息失真有五个方面的对策。
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| 关 键 词： | 会计信息 失真 会计造假 治理 |
Theory of accounting information distortion and administration |
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| XIAO Hui-xia.Theory of accounting information distortion and administration[J].Journal of Shaanxi Administration School and Shaanxi Economic Management School,2004,18(3). |
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| Authors: | XIAO Hui-xia |
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| Abstract: | It is big problem that the information of accounting was distorted at present. More and more departments begin to pay attention to this problem. It is the most serious harm in the aspect that people counterfeit items of account. In this paper, author analyzed the reason that the information of accounting was distorted and gave some advices to solve this social problem. |
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| Keywords: | accounting information distort counterfeit items of account administer |
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