论文部分内容阅读
近年来,由于企业财务的“篱笆墙”没有扎紧,而使犯罪分子得逞的案件不断增多。报载,据上海市杨浦区人民检察院初步统计,近几年在立案查办的全部经济案件中,由于财会人员的疏漏、失职或参与共同作案的案件竟达47%以上。事实说明,企业财务混乱已成经济生活中一个不容忽视的问题。规矩不依祸患多滋生了浮夸造假。目前浮夸造假之所以会泛滥成灾,会
In recent years, due to the fact that the “fence wall” of corporate finances has not been tightened, there have been increasing cases in which criminals have succeeded. According to preliminary statistics from the Shanghai Municipal People’s Procuratorate of Yangpu District, in the past few years, in the total number of economic cases investigated and handled, the number of cases involving omissions, dereliction of duty, or participation in joint ventures by accounting personnel exceeded 47%. The facts show that corporate financial confusion has become a problem that cannot be ignored in economic life. The rules do not rely on misfortunes to breed a false impression. At present, the reason why ostentation and falsification will be flooded will be