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舞弊行为学视角下会计信息质量劣化研究 被引量:12

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摘要 会计信息质量劣化的根源在于会计信息生产者的会计舞弊行为。本文试图从舞弊行为学的角度来阐述会计信息质量劣化发生的内外部条件,并在此基础上提出了相应的防范措施。
作者 龙月娥 杨蕊
出处 《财会月刊(下)》 2009年第1期9-10,共2页 Finance and Accounting Monthly
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