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防范企业提供虚假财务报告的对策

Measures to prevent the enterprises to provide false count reports
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摘要 某些企业为了获取非法的政治利益和经济利益,常常有意提供虚假财会报告。由于造假成本很低,所以造假事件层出不穷,对国家和社会危害很大,已足够引起有关方面的重视。国家可以通过实行会计委派制、加强法制建设、完善监督机制等方法予以防范。 False count reports are too often seen in enterprises due to the political and economic interest they can bring in.Meanwhile,false count reports are also rampant because the risks and costs are low.It is high time to take radical mea-sures to tackle them since they are greatly jeopardizing the current economic and social order.After all,the government can ef-fectively prevent such phenomena through adopting Accountant Appointment,strengthening relevant laws and regulations,and consummating the supervisor system,etc.
作者 罗江平
出处 《长沙通信职业技术学院学报》 2003年第4期34-36,共3页 Journal of Changsha Telecommunications and Technology Vocational College
关键词 虚假财务报告 会计委派制 法制建设 监督机制 防范对策 false count report motivation measure strategy
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