中国会计领域打假势在必行  

The Urgent Necessity of Cracking Down on Fake Accounting in China's Accounting Field

作　　者：李宇飞[1] 刘正军[1] 曾峥[1] 

机构地区：[1]株洲工学院,湖南株洲412008

出　　处：《株洲工学院学报》2002年第3期36-37,共2页Journal of Zhuzhou Institute of Technology

摘　　要：目前 ,中国会计领域真账假算、假账真算现象越来越严重。事实证明 ,这一现象的出现已经给我国带来了灾难的后果。为此 ,本文针对其灾难性的后果进行分析研究 ,提出了我国会计领域打假治乱势在必行。Nowadays fake accounting for true bills and true accounting for fake bills are becoming more and more serious in China's accounting practices.Facts prove that this phenomenom has brought about disastrous effects.This paper analyzes the relavent impact,and proposes the necessity of cracking down on fake accounting in China's accounting field.

关 键 词：中国 会计领域 会计假帐 打假 危害性 真帐假算 假帐真算 

分 类 号：F231.6[经济管理—会计学]