会计做假的成因及其对策  

Analyzing the reasons of accountants'falsification and the countermeasures

作　　者：刘世香[1] 赵渤海[1] 

机构地区：[1]河北理工学院财务处,河北唐山063009

出　　处：《河北理工学院学报（社会科学版）》2003年第3期107-109,共3页Journal of Hebei Institute of Technology (Social Science Edition)

摘　　要：会计做假屡禁不止,已引起全社会的关注;治理做假必须切中要害,本文从对做假者的做假动机分析出发,联系做假环境,提出了现行体制下治理会计做假的几项对策。The guestion of accountants' falsification has aroused general concern although strong measures have been taken repeatedly co tackle it. Therefore, the countermeasures to check accountants' falsification must hit the nail on the head. This paper suggests several countermeasures in terms of an analysis of the motivation and circum-stances of the accountants'falsification.

关 键 词：会计做假 成因 对策 会计信息质量 会计诚信 

分 类 号：F231.6[经济管理—会计学]