会计舞弊与会计监管

Accounting Fraud and Accounting Supervision

本文认为财务欺诈、会计舞弊频频发生的主要原因在于会计监管体系不健全,会计监管不力。本文就如何健全会计监管体系,加强会计监管进行了探讨。

This article point out, the crucial reason about the cases of accounting fraud is that the accounting supervision system is not perfection and accounting supervision is effortlessly. In this article the author discusses that how to establish and perfect accounting supervision system and how to made more efforts about accounting supervision.