| 关于会计造假与公司财务治理的分析和思考 |
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| 引用本文： | 钱美琴.关于会计造假与公司财务治理的分析和思考[J].合肥工业大学学报(社会科学版),2007,21(6):84-87. |
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| 作者姓名： | 钱美琴 |
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| 作者单位： | 安徽大学,工商管理学院,合肥,230039;安徽经济管理学院,财务会计系,合肥,230051 |
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| 摘 要： | 会计信息失真及其治理问题一直困扰着当今会计界.会计造假是会计信息失真的一种,是会计信息生产者为了自身的利益,经过对会计活动事项的人为处理而故意造成信息虚假的行为.文章拟从优化公司治理、完善公司财务治理角度来探讨治理会计信息造假的问题,以保障会计信息的真实性.
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| 关 键 词： | 会计造假 公司治理 公司财务治理 |
| 文章编号： | 1008-3634(2007)06-0084-04 |
| 修稿时间： | 2007年1月24日 |
Analysis and Reflection on Accounting Frauds and Corporate Financial Governance |
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| QIAN Mei-qin.Analysis and Reflection on Accounting Frauds and Corporate Financial Governance[J].Journal of Hefei University of Technology(Social Sciences),2007,21(6):84-87. |
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| Authors: | QIAN Mei-qin |
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| Abstract: | False accounting information and control today has been plaguing the accounting profession.Accounting Frauds is a distortion of accounting,and it is an action by which the accounting information producer can get its own interests by dealing with accounting matters activities artificially and creating the false information deliberately.This paper intends to optimize corporate governance,improve the corporate governance of financial management perspective to explore false accounting information and to guarantee the authenticity of accounting information. |
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| Keywords: | accounting frauds corporate governance corporate financial governance |
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