摘要
会计信息质量是提高决策质量的重要保证。笔者从会计前提、会计原则、会计环境、会计规范等视角对会计信息失真的6个方面的原因进行了剖析,并提出了4个方面的改进意见。
The quality of accounting information is an important guarantee to increase decision quality. This paper analyzes false information of accounting in six aspects such as accounting premise, accounting principle, accounting environment and so on and makes suggestions to improve quality in four aspects.
出处
《重庆商学院学报》
2002年第3期67-69,共3页
Journal of Chongqing Institute of Commerce
