从经济学的角度研究企业内部会计监管

Studying Internal Accounting Supervision of Enterprises from the Angle of Economics

防范企业会计信息舞弊必须做到对症下药、有的放矢。对企业会计信息舞弊做到有效防范,必先找出其成因。分析舞弊行为孳生发展的根本原因,是寻找防范企业会计信息舞弊因应之道的源头。本篇从经济学的角度分析了企业内部会计信息舞弊的根本原因,在此基础上,提出建立健全内部会计监管体系的设想。

We should suit the remedy to the case and have a definite object i n view i n order to keep away fraudulent practice of accounting information.Therefore,we should find out the reason resulting in fraudulent practice of accounting.Analyz ing the ultimate reason of breeding fraudulent practice is the headstream of kee ping away it.The text analyzes the ultimate reason leading to internal fraudulen t practice of enterprises from the angle of economics and brings forward the ide a of establishing the system of right internal accounting supervision.