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关于企业舞弊审计问题的分析与思考

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摘要 20世纪90年代以来,世界性的公司财务报告舞弊行为日益猖獗。我国企业财务报告的舞弊行为也令人堪忧。针对财务报告的舞弊行为,有必要从社会角度来研究财务报告舞弊的根源、动机,从而达到防范其行为的作用。
作者 龙江进
出处 《经济师》 2013年第10期132-133,136,共3页
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