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会计职能的有效发挥更离不开真实可靠的会计信息,可以说真实性是会计信息质量最基木的要求。然而近年来,随着经济活动的日益频繁与复杂,会计造假问题也变得尤为严重,无论是在国内还是国外,会计造假的现象己到了令人震惊的地步,做假账的手段更加多元化、复杂化、隐蔽化,对社会经济秩序构成了巨大的威胁。因此,对企业会计造假的分析与防范显得更加重要。
The effective functioning of accounting more inseparable from the true and reliable accounting information, we can say that authenticity is the most basic accounting information quality requirements. However, in recent years, with the increasingly frequent and complicated economic activities, the issue of accounting fraud has become even more serious. At home and abroad, the phenomenon of accounting fraud has come to an alarming degree, and the means of making false accounts have become more diversified , Complicated and hidden, pose a huge threat to the social and economic order. Therefore, the analysis and prevention of corporate accounting fraud is even more important.