创造性会计刍议

A Discussion of Creative Accounting

创造性会计是一个世界性的课题,在中国,创造性会计的表现又有所不同。文章从创造性会计的概念入手,系统分析了创造性会计的目的、操作技巧和方法,并在此基础上就专业判断标准问题进行了思考。

Creative accounting is a world subject. In China, the performance of creative accounting is different. Therefore, this a rticle systematically analyses the purpose, performing methods and skills of cre ative accounting, from the concept of creative accounting, and makes a deep thou ght on standards to judge it professionally.