摘要
提高会计信息使用者的决策准确性和可靠性的关键在于确保享有高质量的会计信息。而会计造假是降低会计信息质量的罪魁祸首。本文主要研究了制度在会计信息形成中的作用、会计造假的基本内涵及表现、会计造假产生的制度运行机理以及治理会计造假的制度措施。
The high quality of accounting information is the key in improving the veracity and reliability of decision-making of the information user. Accounting fraud is primarily responsible for the lowering of accounting information quality. This paper analyzes the role of institution in the formation of accounting information, the basic implication and explication of accounting fraud and the institutional mechanisms for accounting fraud. On the basis of such analyses, the authors put forward some institutional measures to be adopted for its solution.
出处
《西南农业大学学报（社会科学版）》
2004年第1期56-58,共3页
Journal of Southwest Agricultural University:Social Science Edition
关键词
会计信息
会计造假
制度
accounting information
accounting fraud
institution
