摘要
会计舞弊作为主观故意行为是行为人利用会计的不确定性、内部控制制度的局限性、法制的缺失、外部监督不健全等外部环境因素而实施的违法行为。环境因素的治理是防范和治理会计舞弊的重要途径。
Accountants' cheating is an illegal conduct of committed by conductors on purpose,taking advantage of outer environment factor,such as indefinite of accounting,limitation of inner control system,defect of legal system,and imperfection of outer control.Tackling environment factor is important to prevent accountants' cheating.
出处
《扬州教育学院学报》
2005年第4期57-59,共3页
Journal of Yangzhou College of Education
关键词
会计舞弊
内部管理
外部制约
accountants' cheating
internal management
external restriction
