从国际视角看会计欺诈的成因和识别对策

The Identification Countermeasures and Causes of Accounting Fraud from an International Perspective

随着世界经济的发展,会计欺诈已成为全球性问题。从国际视角出发,研究会计欺诈的成因和识别对策,对于保障投资者合法权益,维护市场的公平公正,提升社会公信力具有重要意义。

With the development of world economy, accounting fraud has become a global problem. From the international perspective, identifying the causes and countermeasures of accounting fraud is of vital importance for protecting of the legitimate rights and interests of investors, maintaining fairness of markets, and enhancing social credibility.