小胖怡情
Refers to the accounting fraud or the parties concerned in order to reap the economic benefits to illegal means to take the accounting treatment of a wrongful act. Accounting fraud has been in accounting, auditing and other professional sectors on issues of common concern. For all to see the status of accounting fraud, the domestic from the first "open", "Jean-min source", "red", "Zhengbaiwen", "Zhangjiajie," and so on to the silver in 2001 Guangsha events to the extent of the peak; abroad " Enron "," sunshine "and so on, and its large amount of fraud is staggering. Variety of fraudulent means, from an accounting recognition, measurement to the preparation of accounting statements, there are irregular, unreasonable and even illegal conduct, to regulate market order and the management of enterprises constitutes a serious threat to harm the public interest and caused the entire society extensive attention. Accordingly, the analysis of accounting fraud, such as its causes to seek audit of measures to curb the repeated cases of accounting fraud, is of great theoretical significance and practical significance. Terms with the deepening of economic restructuring, accounting malpractice against the economy become increasingly apparent and the possibility of fraud in the accounting treatment to be effective people's attention. This paper attempts phenomenon from an accounting fraud, the cause of departure to explore the solution to the problem of effective ways and means of
sy2009Jason
Abstract: Along with economic system's reform unceasingly thorough, accountant corrupts practices to the social economy harm gets stronger and stronger. Whether to corrupt practices to accountant carries on earnestly and governs the focal point which effectively into the social populace pay attention. This article through to accountant the corrupting practices definition's understanding, discovered that affects the reason which accountant accountant corrupts practices to have the economic interest obligation, the company management structure is unreasonable, the internal control is imperfect, as well as the legal regime imperfect and accounting personnels' quality high low status reason causes, and has caused the very big harm to the social economy. The author reason supervised the construction to our country accountant to propose according to the above the shallow suggestion, has achieved solution business accounting to corrupt practices day by day the serious problem goal. Keywords: Accountant corrupts practices, the reason analysis, accountant supervises, supervision pattern
苏州大高中
财务舞弊的识别与防范Recognition and precaution of the financial corruption 对风险导向审计的由来及其发展的认识Description on the origination and development of the risk-orientation audit
优质会计资格证问答知识库
