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| 浅析会计舞弊的防范与治理 | |
| 引用本文： | 张国恒. 浅析会计舞弊的防范与治理[J]. 中小企业科技, 2008, 0(2) |
| 作者姓名： | 张国恒 |
| 作者单位： | 阜矿(集团)煤炭销售分公司 辽宁 |
| 摘 要： | 文章从职业道德、会计监管、会计信息、内部控制等方面入手,浅析如何建立和完善会计经济机制,防范和治理会计造假行为,减少会计舞弊案的发生。 |
| 关 键 词： | 职业道德 会计信息 内部控制 独立审计 会计舞弊 |
Brief Analysis on Prevention and Treatment of Accounting Fraud |
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| Zhang Guo-heng. Brief Analysis on Prevention and Treatment of Accounting Fraud[J]. , 2008, 0(2) | |
| Authors: | Zhang Guo-heng |
| Abstract: | This paper briefly analyzes how to establish and perfect the accounting economical mechanism to protect and treat the behaviors of accounting fraud and decrease the incidence of accounting fraud in the aspects of professional ethics, accounting supervision,information,and internal control and so on. |
| Keywords: | Professional ethics Accounting information Internal control Independent audit Accounting fraud |
| 本文献已被 CNKI 等数据库收录！ | |