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2007年10 期
| 標題 |
| 基于經濟學的會計信息失真分析與對策(29 卷) |
| 英文標題 |
| Analysis on Accountant Information Distortion based on Economics and Its Countermeasures |
| 摘要 |
| 針對我國會計信息失真的表現(xiàn)，從供需層面、激勵與約束機制根源、委托代理雙方簽訂的契約完備程度等方面進行分析。提出健全法制法規(guī)，提高信息造假成本;加強內外監(jiān)督，完善會計方法;會計職能行業(yè)化，推行會計委派制;規(guī)范會計準則，制定會計制度;規(guī)范會計基礎工作，提高會計人 |
| 作者 |
| 新聞作者:張京衛(wèi) |
| 關鍵字 |
