| 财务报表的常见问题及对策研究 |
| |
| 引用本文： | 李兴军.财务报表的常见问题及对策研究[J].吉林工程技术师范学院学报,2007,23(11):38-40. |
| |
| 作者姓名： | 李兴军 |
| |
| 作者单位： | 中国农业银行,长春市人民广场支行,吉林,长春,130051 |
| |
| 摘 要： | 本文通过理论探讨与实例分析相结合的方式,对财务报表操纵的具体手段进行分析与探讨,并且根据财务报表操纵的动机与常见手段,提出审计企业时应采取的一些审计对策。
|
| 关 键 词： | 财务报表 报表操纵 审计对策 |
Promblems in financial statement and countermeasures |
| |
| LI Xing-jun.Promblems in financial statement and countermeasures[J].Journal of Jilin Teachers Institute of Engineering and Technology(Natural Sciences Edition),2007,23(11):38-40. |
| |
| Authors: | LI Xing-jun |
| |
| Abstract: | Through combining the theoretical discussion with illustration,the article analyzes the means of manipulating finanial statement,puts forward some auditing measures basee on the manipulating motivation commen methods to manipulate and the financial statement. |
| |
| Keywords: | financial statement manipulation the financial statement auditing measure |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
