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论会计舞弊产生的环节及对策
Producing link and countermeasures of accounting cheating
【摘要】 分析了会计舞弊与会计错误的区别,列举了会计舞弊的三种类型,并从纵向思路和横向思路来探讨会计舞弊产生的环节,详细列举了查证会计舞弊的具体方法及查证会计舞弊有哪些具体措施,达到为社会经济领域减轻会计舞弊行为造成的危害的目的。
【Abstract】 This article analyses the differences of accounting cheating and accounting mistakes, lists the three types of accounting cheating, probes into the producing link of the accounting cheating in all respects and lists the specific methods of the checking of accounting cheating for the hope of the elimination of accounting cheating in social economic field.
【关键词】 会计舞弊;
会计信息;
信用;
经济行为;
【Key words】 accounting cheating; accounting information; credit; economic behavior;
【Key words】 accounting cheating; accounting information; credit; economic behavior;
- 【文献出处】 辽宁工程技术大学学报(社会科学版) ,Journal of Liaoning Technical University(Social Science Edition) , 编辑部邮箱 ,2004年04期
- 【分类号】F231.6
- 【被引频次】2
- 【下载频次】397