会计舞弊及其防范  

Accounting Fraud and Its Countermeasures

作　　者：任蔓霞[1] 

机构地区：[1]兰州交通大学后勤管理处,甘肃兰州730070

出　　处：《兰州交通大学学报》2010年第2期163-165,共3页Journal of Lanzhou Jiaotong University

摘　　要：随着社会主义市场经济经济体制改革的不断深化,出现了会计舞弊这一令人堪忧的问题,会计舞弊在国有企业、上市公司、合资企业及民营企业都程度不同地存在,已成为一种严重的社会公害。本文从会计舞弊的特征、危害出发,分析其形成原因,探索了防范、治理会计舞弊的对策和办法。As the socialism market economy is deepening economic reform,there is cause for concern about the accounting fraud problems in state-owned enterprises,listed companies,joint ventures and private enterprises to some extent,for they have become a serious social hazards.From the viewpoint of the characteristics of accounting fraud and its harm,the causes are analyzed and the prevention,control measures and methods of accounting fraud are explored.

关 键 词：会计舞弊 成因 防范对策 

分 类 号：G640[文化科学—高等教育学]