摘要
针对近些年来我国会计舞弊行为比较严重并极大影响了广大投资者的信心和热情的现状,阐述了这一行为产生的内因和外因,并从这两方面入手探讨了解决这一问题的方法。
In recent years, accounting fraud prevails in our country which harms the confidence and the enthusiasm of numerous investors severely. The essay dwells on this behavior from the internal and external reasons, moreover, it provides several ways to settle this problem from both sides.
出处
《长春工程学院学报(社会科学版)》
2003年第2期38-40,共3页
Journal of Changchun Institute of Technology(Social Sciences Edition)
关键词
会计舞弊
会计信息失真
对策
accounting fraud
accounting information distortion
countermeasure