摘要
针对当前会计领域存在的一个比较普遍而突出的会计信息失真问题,从概念入手,分析了会计信息失真的原因、类型、表现形式和可能带来的严重后果,同时提出了解决会计信息失真问题的措施。
To countcr the universal and outstand1ng problcms of information falsehood in accounting fleld, thls plcce analyses the basic reasons,styles, representative forms and sevcre conscqucnces which maybe brought about by accounting information talsehood. Meanwhilc,it offers the availablc measures to solve thc above problems.
出处
《株洲工学院学报》
1999年第1期28-30,共3页
Journal of Zhuzhou Institute of Technology
关键词
会计信息失真
经济活动
会计改革
accounting in formation
talsehood,economic activity