This paper analyzes on the reasons of accounting information distortion from the Angle of economics, and probes into some countermeasures for improving the accounting information quality.
从经济学的角度分析了会计信息失真的原因,探讨了提高会计信息质量的对策。
The life of accounting information depends on its truthfulness, but some disposal measures and principles of accounting lead to its distortion.
会计信息生命力在于其真实性,但现行某些会计原则与处理办法却导致了会计信息的不真实。
It will have a good influence on accounting information quality, which will restrain the two ways of accounting information distortion -surplus management and ac- counting fraud.
新准则在会计信息失真的两大源头—盈余管理和会计舞弊方面,制定了有效遏制会计信息失真的会计和审计准则。
On analyzing all kinds of economic crimes, the majority of the crimes have something to do with the deliberate accounting information distortion directly or indirectly.
分析各种各样的经济犯罪,多数与会计故意性信息失真有直接或间接的联系。
Based on expounding the harms of the distortion of the accounting information, this paper puts forward some Suggestions and countermeasures on preventing the distortion of the accounting information.
在阐述会计信息失真危害性的基础上,提出了防范会计信息失真的建议和对策。
Accounting information being the main reflection index on economic activities, the problem of accounting information distortion takes the eyes of people in the world.
作为反映经济活动主要情况的会计信息的失真问题,日益被世人所关注。
Basing on the analyses of accounting information distortion structure, this paper pointed out two kinds of forms of fictitious operation: rule-violating manipulating and rule manipulating.
在对会计信息失真的结构分析的基础上,该文指出了虚拟交易的两种形式:违规性利润操纵与规则性利润操纵。
On the basis of the phenomena of accounting information distortion, the causes are analyzed and the measures are put forward to eradicate accounting information distortion.
从阐述会计信息失真的现象入手,深入剖析了会计信息失真的原因,并提出了根治会计信息失真的对策。
On the basis of the phenomena of accounting information distortion, the causes are analyzed and the measures are put forward to eradicate accounting information distortion.
从阐述会计信息失真的现象入手,深入剖析了会计信息失真的原因,并提出了根治会计信息失真的对策。
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