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会计信息与会计信息失真
引用本文:张宇宁.会计信息与会计信息失真[J].热带作物学报,2008,32(1):67-69.
作者姓名:张宇宁
作者单位:中国热带农业科学院环境与植物保护研究所
摘    要:概述会计信息的定义、特征及作用;阐述会计信息失真的涵义、类型、特点、手段及具体表现;指出其对经济秩序乃至整个社会的危害;并针对目前我国经济管理活动中会计信息失真的现状、探索防范与治理策略。

关 键 词:会计信息  会计信息失真  危害  经济秩序  防范

Accounting Information and Its Distortion
Zhang Yuning.Accounting Information and Its Distortion[J].Chinese Journal of Tropical Crops,2008,32(1):67-69.
Authors:Zhang Yuning
Institution:Environment and Plant Protection Institute, CATAS
Abstract:The definition, characteristics and functions of accounting information are outlined. Accounting information is always distorted, and the implication, types, characteristics, means and specific manifestations of accounting information distortion are elaborated on. Its harmfulness to the economic order and even the whole society is pointed out. Precaution and rectification strategies against this situation in the economic field are studied.
Keywords:accounting information  accounting information distortion  endangerment  economic order  precaution
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