刍议会计舞弊及其综合治理  

Analysis of Accounting Cheating and Its Comprehensive Administration

作　　者：谢涤宇[1] 陈文毓 

机构地区：[1]邵阳学院审计处,湖南邵阳422000 [2]邵阳市第二人民医院,湖南邵阳422000

出　　处：《邵阳学院学报（社会科学版）》2005年第3期31-34,共4页Journal of Shaoyang University:Social Science Edition

摘　　要：当前,会计造假现象严重,在一些行政、事业单位,尤其是相当一部分国营企业、私营企业、中外合资、中外合作及外资企业,普遍存在作假账等会计舞弊行为,严重损害了国家利益并引发社会腐败。文章对会计舞弊及其形式、危害、成因等作了一些探讨和分析,并结合国情提出了相关治理对策。Now, the phenomenon of accounting cheating is very serious. In some administrative units, institutions, particularly quite a few state-owned companies, private enterprises, Chinese-Foreign joint venture、Chinese-Foreign cooperation and foreign enterprises, accounting cheating is very common, which injures the national interest seriously and cause the society corruption. The artical discusses and analyzes its forms, harm and causes etc. Some countermeasures are also put forward according to our national situation.

关 键 词：会计舞弊 形式 危害 成因 治理 

分 类 号：F233[经济管理—会计学]