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会计报表蕴含了丰富的信息,是企业信息的主要载体和对外披露的主要途径。虚假的会计报表会使企业相关利益者做出错误的决策,使会计在经济生活中应有的控制功能失效,进而危及社会资源的有效配置。对虚假会计报表这一课题研究,我们要弄清什么是虚假会计报表,虚假会计报表有哪些危害,为什么会产生虚假会计报表,如何防范及治理虚假会计报表等一系列问题。
Accounting statements contain a wealth of information, is the main carrier of corporate information and the main means of disclosure. False accounting statements will make the enterprise stakeholders make the wrong decisions, so that accounting in the economic life should be the failure of control functions, thereby endangering the effective allocation of social resources. The study of the subject of false accounting statements, we need to find out what is false accounting statements, false accounting statements what are the hazards, why false accounting statements, how to prevent and control false accounting statements and a series of issues.