会计舞弊行为及对策探析

Accounting Fraud and Countermeasures

近年来,会计舞弊行为层出不穷,财务造假方法各不相同,严重干扰了社会经济的健康发展。从会计舞弊的分类及常见手法入手,对会计舞弊行为进行研究,提出了防范会计舞弊的对策。

In recent years, the accountant fraud practices behavior emerged in endlessly, financial fraud methods are different from each other, the multiple methods and greatness amount disturbs the healthy development of social economy. Starting with the Classification and common way of the accounting fraud, this paper research the accountant fraud practices behavior, proposes the suggestion and countermeasure on preventing the accountant fraud.