摘要
结合我国当前社会经济发展中的一些实际情况,就会计造假操纵利润的方法、产生这种现象的原因及防范措施进行了讨论.会计造假操纵利润损害了国家利益,也损害了企业的形象.因此,必须防止会计造假,使社会经济正常、有序地向前发展.
According to some present true condition ofour countrys economic devolopment, this paperdiscusses the mehtod and precaution of accountantcounterfeit control interest as well as the reason forthis counterfeit do harm to national interest andenterprise appearnce prevention of counterfeit canmade societys economy develop forward normallyand systematically
出处
《辽宁工程技术大学学报(社会科学版)》
2000年第2期36-37,共2页
Journal of Liaoning Technical University(Social Science Edition)
关键词
会计
造假
操纵利润
accountant
counterfeit
control
interest