我国中小企业会计舞弊及防范

Chinese Small and Medium-sized Firms’ Fraud Accounting Behavior and Prevention

从我国中小企业会计舞弊的不同目的归纳了中小企业会计舞弊的现状,并从建立健全法律法规、加强外部监督力度等七个方面探讨了防范中小企业会计舞弊发生的措施。

This article briefs status quo of accounting malpractice of smaU and medium-sized firms according to different, purposes. Prevention for accounting malpractice measures are produced from seven different aspects including perfecting laws and regulations, adopting more serious exterior supervision.