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Home > Wen Yuan (High School Edition) > 2019 No.03 > 浅谈会计造假的防范与措施

  • 浅谈会计造假的防范与措施

    Author(s)：

    李蒙蒙

    Publication Title：

    Wen Yuan (High School Edition) 2019 No.03

    Affiliations：

    韶关市振华中等职业学校 广东 韶关 512026

    Abstract：

    在一个健康良性的市场,会计信息起着重要作用,影响了各经济主体的决策,当企业披露的会计信息是不真实的信息时,各经济主体以这种虚假的会计信息作为分析的基础,就会导致投资决策失误和监管无效.所以准确识别、分析企业会计信息的造假对树立投资者的信心,保证市场的稳定发展有重要意义.本文从介绍企业会计造假的动因,分析会计造假采用的手段、识别的方法,并提出针对会计造假的防范与措施.

    Keywords：

    会计造假;造假原因;防范措施

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    [1] 李蒙蒙.浅谈会计造假的防范与措施[J].Wen Yuan (High School Edition),2019(03),.

文渊(高中版)
Wen Yuan (High School Edition)

Language: 中文

CN：11-9276/G

ISSN：2096-6288

Publication Frequency: 月刊

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