摘要
随着市场经济的发展,企业经济活动越来越复杂化,设立分支机构十分普遍,财务舞弊行为时有发生,如不加以防范,将危害到企业的整体利益。寻求防范对策,遏制此起彼伏的财务舞弊丑闻,无疑具有重大的理论与现实意义。
With the developing of market economy, economic activities of businesses become more complicated, in the meantime financial fraudulent practices occur frequently, if not guard against, it would damege whole benefit of businesses. The paper seeks measures on how to counter fraudulent practice in theory or practice, it would be significance in financial decipline,
出处
《山西财政税务专科学校学报》
2005年第5期45-47,共3页
Journal of Shanxi Finance & Taxation College
关键词
分支机构
财务舞弊
财务会计
branches
finanical fraudulent practices
financial accounting