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会计舞弊的防范及对策 被引量:5

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摘要 会计舞弊具有复杂性、隐蔽性和动态性的特点,治理会计舞弊是一个复杂艰巨的社会系统工程,只能是渐进式的治理。可以从构筑以诚信为核心的会计伦理体系、提高会计舞弊的成本和防范会计舞弊的制度选择这三个方面防范和应对会计舞弊。
作者 游睿
出处 《现代商业》 2008年第12期245-245,244,共2页 Modern Business
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