摘要
会计信息是经济信息的重要组成部分,在现代经济管理中处于中心和主导地位。但由于受到传统行为的影响和个体利益的驱动,当前一些企业会计信息失真现象比较严重,为此,很有必要对企业会计信息失真的现状、危害、成因及治理对策进行深入的调查研究。
Accounting information,as the important component of the economic information,takes the centre and leading position in the modern economic management. However,because of the influence of traditional behavior and the drive of individual interests,accounting information distortion phenomenon in some enterprises is relatively serious at present. For this reason,it is very necessary to have a deep discussion for the endangering origin cause of distortion formation and manage countermeasures of the accounting in...
出处
《安徽农业大学学报（社会科学版）》
2007年第4期22-24,99,共4页
Journal of Anhui Agricultural University:SOC.SCI.
关键词
企业
会计信息
失真
原因
措施
enterprise
accounting information
distortion
reason
measure
