摘要
会计信息失真是由于会计法规不健全、执法不严 ,缺乏有效监督机制和会计人员素质与职业道德水平不高等原因造成的。笔者认为完善法规建设 ,严格执法 ,建立健全“三位一体”的监督体系 ,提高会计人员的地位、素质和职业道德 ,形成合理业绩考核体系 。
The engendering of the unfaithful accounting information due to the relevant laws haven't been perfectly established in our country, sometimes, we don't punish the lawless acts strictly according to the law, we are lacking in effective supervision mechanism, some accountants are poorly trained or with low professional morality, ect. The writer believes that with a perfect law given and strictly applied, 'three in one ' supervision mechanism set up and amplified, accountants' status, quality and professional morality improved, also with a reasonable achievement appraisal system formed, the engendering of the unfaithful accounting information well be effectually avoided.
出处
《陕西经贸学院学报》
2001年第3期33-34,共2页
Journal of Shaanxi Economics and Trade Institute
关键词
会计信息
会计信息失真
原因
治理
Accounting Information
Unfaithful Information and the Administration
