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会计舞弊的产生原因及对策
Reasons and countermeasures of accounting fraud
【摘要】 针对近些年来我国会计舞弊行为比较严重并极大影响了广大投资者的信心和热情的现状,阐述了这一行为产生的内因和外因,并从这两方面入手探讨了解决这一问题的方法。
【Abstract】 In recent years, accounting fraud prevails in our country which harms the confidence and the enthusiasm of numerous investors severely. The essay dwells on this behavior from the internal and external reasons, moreover, it provides several ways to settle this problem from both sides.
【关键词】 会计舞弊;
会计信息失真;
对策;
【Key words】 accounting fraud; accounting information distortion; countermeasure;
【Key words】 accounting fraud; accounting information distortion; countermeasure;
- 【文献出处】 长春工程学院学报(社会科学版) ,Journal of Changchun Institute of Technology , 编辑部邮箱 ,2003年02期
- 【分类号】F233
- 【被引频次】1
- 【下载频次】391