| 会计信息“失真”与企业财务管理目标的关系探析 |
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| 引用本文： | 詹秉,张翠.会计信息“失真”与企业财务管理目标的关系探析[J].四川畜牧兽医学院学报,2005,3(4):104-106,113. |
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| 作者姓名： | 詹秉 张翠 |
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| 作者单位： | [1]西南大学经济管理学院,重庆北碚400716 [2]襄樊学院财务处,湖北襄樊441000 |
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| 摘 要： | 会计信息失真是当今企业管理层所面临的一个决策问题，影响会计失真的因素很多，也很复杂。本文主要从企业财务管理目标方面入手，分析企业的财务管理目标与会计信息失真的存在一定的联系，从而得出会计信息失真受企业财务管理目标的影响。
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| 关 键 词： | 会计信息 会计造假 财务管理目标 |
| 文章编号： | 1672-5379（2005）04-0104-04 |
| 收稿时间： | 2004-12-27 |
A DISCUSSION OF THE RELATIONSHIP BETWEEN ACCOUNTING INFORMATION DISTORTION AND THE OBJECTIVE OF CORPORATE FINANCIAL MANAGEMENT |
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| ZHAN Bing,ZHANG Chui.A DISCUSSION OF THE RELATIONSHIP BETWEEN ACCOUNTING INFORMATION DISTORTION AND THE OBJECTIVE OF CORPORATE FINANCIAL MANAGEMENT[J].Journal of Sichuan Institute of Animal Husbandry and Veterinary Medicine,2005,3(4):104-106,113. |
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| Authors: | ZHAN Bing ZHANG Chui |
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| Abstract: | Distortion of accounting information is a problem of concern around the world today. Many complicated factors exist that contribute to accounting forgery. Starting from a discussion of the objective of corporate financial management, this paper analyzes its relationship with accounting information distortion. The conclusion is that the objective of corporate financial management affects the distortive accounting information. |
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| Keywords: | accounting information accounting forgery objective of financial management |
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