摘要
近年来,会计信息失真的问题频繁发生,其产生的原因有单位和个人受利益驱使做假,监督机制欠缺和惩处力度不够。防止会计信息失真必须加强从业人员职业道德建设,强化“一把手”的责任,建立财务制衡体系,加大监管惩治力度。
In recent years, the problem that the accounting information distorts frequently occurred,the reasons are that some enterprises and individuals cheat for benefits, lacking supervising system and penalty is not enough. To solve the problem, we should i strengthen the occupational ethics of the jobholders and the duty of the managers, establish the financial balance system, and enhance the enforcement of punishment.
出处
《价值工程》
2007年第1期165-167,共3页
Value Engineering
关键词
会计信息
失真
原因
对策
accounting information
distort
reason
countermeasure
