| 会计舞弊的产生原因及对策 |
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| 引用本文： | 姜宝峰,杨敏.会计舞弊的产生原因及对策[J].长春工程学院学报(社会科学版),2003,4(2):38-40. |
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| 作者姓名： | 姜宝峰 杨敏 |
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| 作者单位： | 1. 长春税务学院,研究生部,长春,130022
2. 通辽市水文勘测局,通辽,028006 |
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| 摘 要： | 针对近些年来我国会计舞弊行为比较严重并极大影响了广大投资者的信心和热情的现状,阐述了这一行为产生的内因和外因,并从这两方面入手探讨了解决这一问题的方法。
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| 关 键 词： | 会计舞弊 会计信息失真 对策 |
| 文章编号： | 1009-8976(2003)02-0038-03 |
| 修稿时间： | 2003年1月19日 |
Reasons and countermeasures of accounting fraud |
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| JIANG Bao-feng,et al..Reasons and countermeasures of accounting fraud[J].Journal of Changchun Institute of Technology(Social Science Edition),2003,4(2):38-40. |
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| Authors: | JIANG Bao-feng |
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| Abstract: | In recent years, accounting fraud prevails in our country which harms the confidence and the enthusiasm of numerous investors severely. The essay dwells on this behavior from the internal and external reasons, moreover, it provides several ways to settle this problem from both sides. |
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| Keywords: | accounting fraud accounting information distortion countermeasure |
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