摘要
以美国暴露的公司诈骗丑闻事件为依据 ,探讨了公司会计信息欺诈的实质、欺诈与被欺诈双方的博弈关系、公司欺诈的手段和程序 ,从而提出我国防范会计信息欺诈的建议。
Based on the scandal of company scams disclosed by America, the paper discusses the substance of company accounting information scams. wrestle relationship between swindlers and persons swindled, and means and procedure of company scams, puts forward some suggetions for keeping lookout accounting information scams in China.
出处
《郑州航空工业管理学院学报（管理科学版）》
2003年第1期29-33,共5页
Journal of Zhengzhou Institute of Aeronautical Industry Management
关键词
公司
会计信息欺诈
博弈
防范
accounting information scams
substance
wrestle
lookout
