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本文从会计信息的生成过程,提出了在公司治理条件下的会计信息生产控制问题。指出了会计信息的生产过程控制不力是会计信息失真的主要原因,并从会计信息生产的角度,探讨了如何解决会计信息生产过程失控的方法和措施。
This article from the accounting information generation process, proposed under the corporate governance accounting information production control question. It is pointed out that the ineffective control over the production process of accounting information is the main reason for the distortion of accounting information. And from the perspective of accounting information production, the methods and measures to solve the problem of accounting information production process out of control are discussed.