| 会计舞弊与会计监管 |
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| 引用本文： | 李保兴. 会计舞弊与会计监管[J]. 南京财经大学学报, 2003, 0(5) |
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| 作者姓名： | 李保兴 |
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| 作者单位： | 南京财经大学会计学院 江苏 南京 |
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| 摘 要： | 本文认为财务欺诈、会计舞弊频频发生的主要原因在于会计监管体系不健全,会计监管不力。本文就如何健全会计监管体系,加强会计监管进行了探讨。
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| 关 键 词： | 会计舞弊 会计监管 公司治理 行业自律 |
Accounting Fraud and Accounting Supervision |
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| LI Baoxing. Accounting Fraud and Accounting Supervision[J]. Journal of Nanjing University of Finance and Economics, 2003, 0(5) |
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| Authors: | LI Baoxing |
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| Abstract: | This article point out, the crucial reason about the cases of accounting fraud is that the accounting supervision system is not perfection and accounting supervision is effortlessly. In this article the author discusses that how to establish and perfect accounting supervision system and how to made more efforts about accounting supervision. |
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| Keywords: | Accounting fraud Accounting supervision Corporate governance Industrial self - regulation |
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