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本文揭示了会计信息造假的原因,全面剖析了会计信息造假的动机。针对会计信息造假阐述了自己的看法,并提出了相应的对策:即加强会计审核制度建设、实施会计派遣制度、改革干部考核指标体系等措施,才能从根本上改变会计信息失真的问题。
This article reveals the reasons for accounting information fraud, a comprehensive analysis of the motivation for accounting information fraud. This paper elaborates own opinions on counterfeiting of accounting information and puts forward corresponding countermeasures: that is, to strengthen the construction of accounting audit system, implement the system of accounting dispatch and reform the evaluation index system of cadres so as to fundamentally change the problem of accounting information distortion.