| 会计信息失真的经济分析及其对策研究 |
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| 引用本文： | 吴裕华.会计信息失真的经济分析及其对策研究[J].武汉船舶职业技术学院学报,2006,5(5):84-87. |
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| 作者姓名： | 吴裕华 |
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| 作者单位： | 重庆科瑞制药有限责任公司,重庆南岸,400060 |
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| 摘 要： | 产权各行为主体的利益冲突、激励与约束机制不对称以及委托-代理关系带来的会计信息失真,明晰产权、加强会计规范建设、理顺各方的利益关系以及强化契约关系有利于提高会计信息质量
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| 关 键 词： | 会计信息失真 真实性 会计信息质量 |
| 文章编号： | 1671-8100（2006）05-0084-04 |
| 收稿时间： | 2006-04-22 |
| 修稿时间： | 2006年4月22日 |
The Accounting Information Distortion Economic Analysis and Its Countermeasure Research |
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| Wu Yu-hua.The Accounting Information Distortion Economic Analysis and Its Countermeasure Research[J].Journal of Wuhan Institute of Shipbuilding Technology,2006,5(5):84-87. |
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| Authors: | Wu Yu-hua |
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| Abstract: | The property right varius behaviors main body benefit conflict,the drive and the restraint mechanism not symmetry as well as the request-proxy relate the accounting information which brings to distort,the defined property right,strengthens accountant the standard construction,straightens out aspect and so on all quarters benefit relations as well as strengthening contractual relationship improves the accounting information quality the countermeasure |
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| Keywords: | Accounting Information Distortion Authenticity Accounting Information Quality |
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