会计常见作假方法浅析  

On the Common Used Cheating Method of the Accountant

作　　者：王鸿雁[1] 

机构地区：[1]新汶矿业集团华源煤气有限公司,山东新泰271219

出　　处：《山东煤炭科技》2008年第4期174-175,共2页Shandong Coal Science and Technology

摘　　要：本文对假帐的形式进行了列举,并对作假手法进行了揭露,期望对会计、审计工作有所启发,慧眼识别假帐,使会计信息真实化,真正起到会计监督的作用。This article gives a list of the various forms of fraudulent accounts, and discloses the cheating method of the sccountant, hoping to supply ：some enlightenment to the work of accounting and audit, and to identify the fraudulent accounts, in order to promote the authenticity of the accounting information and the complete perfornance of the role of the accounting supervision.

关 键 词：假帐 凭证 帐薄 发票 虚假 

分 类 号：F231[经济管理—会计学]