Discussion on Facticity of Accounting Information and Internal Accounting in Geological Prospecting Institutions
WU Tie-ping · Naturnal Resource Economics of China · 2005
The paper analyses some aspects that causes accounting information distortions: the indetermination of accounting norms and system; the effect of external environment and imperfect internal system; and low quality of accounting personnel. In an attempt to address these issues, the author puts forward the specific methods that aim to improve accounting information: giving impetus to accounting computerization; reducing mainstay of the unit of accounting; perfecting a unified accounting system.