摘要
笔者针对普遍存在的会计造假现象,剖析了各类企业会计造假的目的,会计造假的特点、手法及会计造假得逞的原因,提出了加强会计监督、堵塞会计造假漏洞;完善法规制度、加强政府监管;开展诚信教育、提高单位负责人和会计人员的政治素质;规范社会审计、保持审计的独立性等治理会计造假的对策。
Based on the widely existing phenomenon of creative accounting, the paper analyzes the objectives, features, measures and reasons of it, bringing out some countermeasures on supervising, governance and legislation. Besides, the education of honesty and credit should be given to those involved, while the social audit should keep independence.
出处
《经济经纬》
北大核心
2004年第4期77-79,共3页
Economic Survey
关键词
会计造假
目的
特点
手法
治理对策
creative accounting
feature
measure
countermeasure
