| 上市公司会计舞弊治理探析 |
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| 引用本文： | 郭建强.上市公司会计舞弊治理探析[J].企业技术开发,2004,23(10):46-47,57. |
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| 作者姓名： | 郭建强 |
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| 作者单位： | 长沙理工大学管理学院 湖南长沙410077 |
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| 摘 要： | 文章在列举传统会计舞弊手法的基础上,分析了公司会计舞弊手法的一些新的变化,揭示了公司会计舞弊的原因与动机,并对完善会计舞弊的治理措施提出了自己的一点看法与体会。
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| 关 键 词： | 会计 舞弊 审计 利润 |
| 文章编号： | 1006-8937(2004)10-0046-02 |
Analysis on the administration on the accountant cheating of corporations coming into the market |
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| GUO Jian-qiang.Analysis on the administration on the accountant cheating of corporations coming into the market[J].Technological Development of Enterprise,2004,23(10):46-47,57. |
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| Authors: | GUO Jian-qiang |
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| Abstract: | The paper, on the basis of listing the methods of their traditional accountant cheating, analyzes the new changes of the accountant cheating in companies,and discovers the reasons and motivations of their behaviors. In this paper, the author offers his attitudes and experiences for perfecting the controlling methods on accountant cheating. |
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| Keywords: | accountant cheat auditing profit |
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