摘要
分析各种各样的经济犯罪 ,多数与会计故意性信息失真有直接或间接的联系。因此 ,欲治理经济犯罪 ,先要治理会计故意性信息失真。鉴于此 ,本文对我国当前会计故意性信息失真的原因进行了分析 ,并提出具体的治理措施。
On analyzing all kinds of economic crimes, the majority of the crimes have something to do with the deliberate accounting information distortion directly or indirectly. Therefore to control the economic crimes we must first of all delete the deliberate accounting information distortion. This article analyses the reason of the present deliberate accounting information distortion and comes up with some concrete control measures.
出处
《现代财经(天津财经大学学报)》
CSSCI
2003年第7期41-43,共3页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics
关键词
会计故意性信息失真
内部控制制度
离任审计制度
Deliberate Accounting Information Distortion
Interior Control
Audit System When Accountant Leaves Post