【摘要】 近年来有的财会人员经不住种种诱惑,采取非法手段,侵害国家、集体和人民的利益,其突出表现为做假帐。本文从心理学的角度分析了会计职务犯罪产生的因素,会计职务犯罪对社会的危害。最后,对如何预防会计职务犯罪,运用制度经济学原理从宏观和微观两方面提出了建议。更多还原

【Abstract】 some accountants take illegal means especially make false accounting book to damage the interests of country、collectivity and demos. This article tries to analyze factors which lead to accounting crime in terms of psychology, and point out its damages to the society. Finally, the article puts forward suggestions of how to prevent accounting crime both in macroscopic and microcosmic aspect by using system economics principle.更多还原