| 关于财务和审计造假的思考 |
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| 引用本文： | 王秉祯. 关于财务和审计造假的思考[J]. 同济大学学报(社会科学版), 2003, 14(4): 87-91 |
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| 作者姓名： | 王秉祯 |
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| 作者单位： | 同济大学审计处副处级审计员、副研究员、中国注册会计师 |
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| 摘 要： | 针对近年来美国和我国上市公司接连曝光财务和审计造假丑闻事件 ,本文指出了其危害性 ,分析了其原因 ,并提出了相应的治理对策。
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| 关 键 词： | 财务 审计 假帐 |
On Cooking Accounts in Finance and Audit |
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| Wang Bingzhen. On Cooking Accounts in Finance and Audit[J]. Journal of Tongji University(Social Science Section), 2003, 14(4): 87-91 |
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| Authors: | Wang Bingzhen |
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| Abstract: | This paper first points out the harmfulness of those listed companies with scandals of cooking accounts in financing and audit both in China and the United States. And then there is an analysis about the origins of the scandals.The end of this paper is about the suggested countermeasures. |
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| Keywords: | Finance Audit Cooking Accounts |
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