论上市公司会计造假的问题研究--以A企业为例  

Study on the Accounting Fraud of Listed Companies--Taking Company A as an Example

作　　者：廖慧灵 LIAO Huiling(Finance Office,Guangxi Science&Technology Normal University)

机构地区：[1]广西科技师范学院财务处

出　　处：《商展经济》2021年第18期99-102,共4页Trade Fair Economy

基　　金：广西科技师范学院校2017年强基教改、团队、大创项目“SOF云电商创新创业教学团队”。

摘　　要：随着我国经济向多样化和全球化的趋势发展,人们也开始越来越关注和重视会计信息,它在人们进行经济决策时所发挥的作用也显得越来越重要。本文以A企业会计造假事件为背景,分析了上市公司会计造假的方式、手段及危害,找出该问题发生的原因,并在此基础上总结出解决会计造假问题的有效对策,从根本上杜绝此类现象的发生。With the development of China's economy toward diversification and globalization,people have begun to pay more and more attention to accounting information,which plays an increasingly important role in people's economic decisions.Based on the accounting fraud of enterprise A,this paper analyzes the ways,means and harm of accounting fraud of listed companies,finds out the causes of the problem,and summarizes the effective countermeasures to solve the problem of accounting fraud,so as to fundamentally eliminate the occurrence of this phenomenon.

关 键 词：A企业 会计造假 原因分析 问题研究 对策 

分 类 号：F275[经济管理—企业管理]