| 会计造假的现状、成因及防治对策 |
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| 引用本文： | 刘萍,杨亚琴. 会计造假的现状、成因及防治对策[J]. 中北大学学报(社会科学版), 2003, 19(3): 28-30 |
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| 作者姓名： | 刘萍 杨亚琴 |
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| 作者单位： | 1. 山西大学,法学院,山西,太原,030006
2. 华北工学院,材料工程系,山西,太原,030051 |
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| 摘 要： | 会计信息的真实性是会计工作成败的关键 ,然而当前被披露的中外一系列财务会计造假丑闻使整个会计行业陷入了诚信危机之中 ,严重危及会计工作的生命。本文拟就会计造假的现状、成因及防范作一粗浅探讨。
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| 关 键 词： | 会计造假 会计信息失真 防治措施 |
| 文章编号： | 1009-4520(2003)03-0028-03 |
| 修稿时间： | 2003-06-10 |
Current Situation, Cause and Prevention Measures of Account Cheating |
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| LIU Ping+,YANG Ya-qin+. Current Situation, Cause and Prevention Measures of Account Cheating[J]. Journal of North China Institute of Technology(Social Sciences), 2003, 19(3): 28-30 |
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| Authors: | LIU Ping+ YANG Ya-qin+ |
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| Affiliation: | LIU Ping+1,YANG Ya-qin+2 |
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| Abstract: | Accounting information truthfulness is the key of accounting work. However, the account cheating news revealed presently make the whole account trades fall into honest-credit crisis, and endanger the accounting life. This article probes into the current situation, cause and prevention measures of account cheating. |
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| Keywords: | account cheating accounting information false prevention measures |
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