2005Sci-Tech Information Development & EconomyRequires access

Discussion on the Distortion of the Accounting Information and Its Control

Liu Wen-hu

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Abstract

In the light of the situation that the accounting information distortion is very serious, and from the angle of the influence of the objective environment on the accounting information, this paper analyzes on the causes of the distortion of the accounting information, and puts forward some countermeasures for controlling the distortion of the accounting information, which include establishing enterprise's property right system and corresponding property right supervisory system based on the national conditions of China, establishing stock market supervisory system, reforming the existing audit system, cultivating the mature group of using the accounting information, etc.

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What this paper is about

In the light of the situation that the accounting information distortion is very serious, and from the angle of the influence of the objective environment on the accounting information, this paper analyzes on the causes of the distortion of the accounting information, and puts forward some countermeasures for controlling the distortion of the accounting information, which include establishing enterprise's property right system and corresponding property right supervisory system based on the national conditions of China, establishing stock market supervisory system, reforming the existing audit system, cultivating the mature group of using the accounting information, etc.

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Available abstract

In the light of the situation that the accounting information distortion is very serious, and from the angle of the influence of the objective environment on the accounting information, this paper analyzes on the causes of the distortion of the accounting information, and puts forward some countermeasures for controlling the distortion of the accounting information, which include establishing enterprise's property right system and corresponding property right supervisory system based on the national conditions of China, establishing stock market supervisory system, reforming the existing audit system, cultivating the mature group of using the accounting information, etc.

Key concepts: Accounting information system, Accounting, Distortion (music), Business, Audit, Control (management), Computer science, Economics

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