| 影响会计信息失真的环境因素 |
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| 引用本文： | 廖旭婧,喻强.影响会计信息失真的环境因素[J].成都信息工程学院学报,2006,21(Z1):171-174. |
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| 作者姓名： | 廖旭婧 喻强 |
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| 作者单位： | 1. 成都信息工程学院会计系会计学专业2001级1班,四川,成都,610103
2. 成都信息工程学院会计系,四川,成都,610103 |
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| 摘 要： | 近年来,随着中外会计舞弊案件不断揭诸于世,人们对会计工作的真实性、有效性产生了疑虑,从而引发了对会计信息的信任危机.基于这一问题的泛滥和严重性,会计诚信和会计信息质量越来越成为公众关心和探讨的焦点.从影响会计信息失真的内外部环境因素进行探讨,并提出解决的对策,以期能为会计诚信建设提供一些积极的思路和启发.
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| 关 键 词： | 会计信息失真 环境因素 会计信息质量 |
| 文章编号： | 1671-1742(2006)增-0171-04 |
Environment factors affecting accounting information falseness |
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| LIAO Xu-jing,YU Jiang.Environment factors affecting accounting information falseness[J].Journal of Chengdu University of Information Technology,2006,21(Z1):171-174. |
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| Authors: | LIAO Xu-jing YU Jiang |
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| Abstract: | The cases of accounting fraud appearing all over the world makes worry about the reliability and the usefulness of accounting and the trust risk of accounting information. Because of the deluge and seriousness the accounting credit and information quality becomes the focus of the public. The problems are discussed from the internal and external factors affecting the accounting information falseness and the solution is presented. |
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| Keywords: | accounting information falseness environment factor environment information quality |
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