对财务会计造假与打假的再探讨

The Discussion of Financial of Accounting Cheating and Defence

会计信息的真实可靠是会计工作成败的关键,而当前会计工作秩序混乱,虚假会计信息屡禁不止,严重危及会计工作的生命。本文拟就财务会计造假的现状、成因及如何行之有效地打击财务会计造假作了深入的分析。

The authenticity of accounting information is the key to accounting success or failure.However,considering the disorder of present accounting,there is no end to the false accounting information which has seriously endangered the line of accounting. This text is hereby drafted and aims to inquiry into the present false accounting status and its cause as well as the attacking job to it.