| 上市公司管理层会计舞弊的防范 |
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| 引用本文： | 余志虎, 郭运涛,
刘锦妹,.上市公司管理层会计舞弊的防范[J].华东经济管理,2007,21(5):104-107. |
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| 作者姓名： | 余志虎 郭运涛 刘锦妹 |
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| 作者单位： | 1. 合肥工业大学,管理学院,安徽,合肥,230009
2. 安徽财经大学,会计学,安徽,蚌埠,233041 |
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| 基金项目： | 安徽省教育厅人文社会科学基金 |
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| 摘 要： | 管理层会计舞弊是指公司管理当局为满足自身利益需要而采取的蓄意的会计造假行为.文章从诱发管理层会计舞弊的内外环境因素,以及进行舞弊的成本与收益对比方面剖析了上市公司管理层会计舞弊的产生,并着重从内部和外部两个方面提出了相应的防范措施.
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| 关 键 词： | 会计舞弊 管理层会计舞弊 根源 防范 |
| 文章编号： | 1007-5097（2007）05-0104-04 |
| 收稿时间： | 2006-12-26 |
| 修稿时间： | 2006-12-26 |
The Defence of Management Accounting Fraud in the Listed Firm |
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| YU Zhi-hu;,GUO Yun-tao; LIU Jin-mei.The Defence of Management Accounting Fraud in the Listed Firm[J].East China Economic Management,2007,21(5):104-107. |
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| Authors: | YU Zhi-hu; GUO Yun-tao; LIU Jin-mei |
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| Institution: | 1.The School of Management of Hefei University of Technology; Hefei 230009; China; 2.The School of Accounting of Anhui University of Finance and Economics; Bengbu 233041; China |
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| Abstract: | It is the management accounting fraud that the management of company in order to satisfy their benefit by taking the accounting fraud deliberately.The thesis analysed the origin of management accounting fraud from the circumstances factor of inside and outside,the comparison between cost and benefit about the fraud.Finally,we offered the related defend measures from the analysis of placing the emphasis on the factors of inside and outside. |
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| Keywords: | accounting fraud management accounting fraud origin defence |
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