会计欺诈行为及其对策研究  

Accounting Fraud and Countermeasures Study

作　　者：秦超 周富成 

机构地区：[1]河南焦煤能源有限公司中马村矿,焦作454150

出　　处：《价值工程》2013年第25期118-119,共2页Value Engineering

摘　　要：随着国家经济的不断发展,会计信息质量有了明显地完善,会计准则体系也在建立,但是会计欺诈行为层出不穷、源源不断,不断困扰着会计事业的发展。因而预防和整治会计欺诈行为成了企业会计制度发展和建立的重要课题。With the continuous development of national economy, the accounting information quality has significantly improved and accounting standards system is also established. But accounting fraud still emerges in an endless stream, which constantly thwarts the development of accounting. Therefore, to prevent and punish accounting fraud becomes an important topic of enterprises＂ accounting system construction and development.

关 键 词：会计欺诈 内部控制 会计监督 

分 类 号：F23[经济管理—会计学]