摘要
会计造假的原因是多方面的,包括公司治理结构不健全、内部人控制行为严重、公司管理层的自利行为、注册会计师执业不公等;要杜绝会计造假,必须采取完善公司治理结构、健全会计准则、加强会计司法监督和对注册会计师的监管、建立会计行业信息管理系统等对策。
There are varies reasons for distortion in accounting including deficiency on company father frame, inboard control, manager self-benefit, CPA cheat and so on. The author not only analyses causations for distortion in accounting, but also brings forward counter measures such as perfecting company father frame, consummating accountancy principles.
出处
《华南金融研究》
2003年第4期55-58,共4页
South China Financial Research