| 法务会计如何控制关联交易舞弊 |
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| 引用本文： | 许东霞.法务会计如何控制关联交易舞弊[J].北方经贸,2008(9). |
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| 作者姓名： | 许东霞 |
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| 作者单位： | 渤海大学,会计学院,辽宁锦州,121000 |
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| 摘 要： | 利用关联交易调节利润是我国上市公司使用最普遍的一种舞弊手法,且日渐隐秘。法务会计凭借其复合性专业技能和严格的职业道德要求,义不容辞地担当起控制关联交易的重责。法务会计必须准确识别、大胆披露、有效证明关联交易,才能控制关联交易舞弊的发生及其后果。
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| 关 键 词： | 关联交易 法务会计 舞弊 控制 |
How to Control the Related Transactions by Forensic Accounting |
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| Xu Dongxia.How to Control the Related Transactions by Forensic Accounting[J].Northern Economy and Trade,2008(9). |
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| Authors: | Xu Dongxia |
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| Abstract: | Using the related transactions to adjust profits is the most common way of Chinese listed companies' fraudulent practices.Forensic accounting,with its combined expertise and strict requirements of professional ethics,assumes the heavy responsibility of controlling the related transactions.Based on the association with the meaning and characteristics of the related transactions,the forensic accountant must have accurate identification,bold disclosure,valid proof of the related transactions,in order to control the related transactions of fraud occurring and its consequences. |
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| Keywords: | related transactions forensic accounting |
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