假帐的表现形式、成因及其对策

Fake Account Books: Forms, Causes and Measures to Counter Them

一系列国内国外造假案的披露,使会计诚信受到了广泛的质疑,会计工作陷入了困境。文章通过对会计 假账形式的研究,试图揭示其动机,并提出了一些行之有效的对策。

In recent years, a series of cases of fake accounting at home and abroad have been exposed. These cases have called the creditability of accountants worldwide into question and brought accounting work into dire straits. This essay, by way of studying the forms of the fake account books, attempts to bring to light the motivation of the accountants making such accounts and proposes a number of effective countermeasures to tackle this problem.