摘要
会计信息失真已是现实经济生活中一个不争的事实,对会计信息失真问题的探讨应该立足于整体论和发展论,对于会计信息失真问题的解决应该借鉴于西方发达国家的治理经验。
It is an obvious fact in our present economic life that accounting information is not true to the original. The study of such problem should be based on the theory of entirety and development. The problem should be solved by using the administering experience of the Western developed countries as reference.
出处
《山东电大学报》
2002年第3期33-34,共2页
Journal of Shandong TV University
关键词
信息质量
会计信息
经验借鉴
信息失真
会计准则
accounting information
administering measure
use the experience of Western countries as reference
