会计信息虚假对企业的危害及防治  

Damage and prevention of the accounting information false to the enterprises

作　　者：张辉[1] 

机构地区：[1]贵州电网公司,贵州贵阳550002

出　　处：《贵州电力技术》2012年第6期91-93,共3页Guizhou Electric Power Technology

摘　　要：通过深入学习、研究、完善会计法规，建立企业岗位相互制约，业务复核制，不断提高会计人员的业务素质及职业道德，提高企业管理者的素质，加大监督、处罚力度，防止会计信息虚假。Through deeply studying, researching, improving the accounting laws, constructing the enterprises post mutual restriction and operation recheck system, it will elevate the professional quality and professional ethics of accountants and the quality of the enter- prise managers in order to increase the monitoring and punishing power which prevent the accounting information false.

关 键 词：会计 虚假 制约 业务复核 职业道德 监督 处罚 

分 类 号：F27[经济管理—企业管理]