摘要
会计信息失真导致经济资源不合理分配,利税和其它国有资产流失,破坏生产的正常秩序,助长腐败现象和不正之风。治理会计信息失真这一困扰政府、社会、企业的严重问题,应针对其内部和外部原因,从经济学、伦理学等角度入手,采取切实有效的应对措施。
Untruth of accounting information is a serious problem bothering government, society and enterprise. It has given rise to economics resources?unreasonable allocation, profit and taxes and other state assets losses, damaging order production sequence, encouraging corrupt appearance and abnormal method. Every one has different views on how to control and manage it. This paper brings forward some views from economics and ethical point of view and inside and outside reason.
关键词
会计
信息失真
危害
治理
accounting
untruth of information
damages
control and management
