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企业会计舞弊通常是企业为得到不正当权益的情况下,违反有关法律和法规,故意编造的虚假财务报表,借助对应的会计专业技能,对财务信息实行舞弊的违法活动,其直接影响了会计报告的真实性。因此,找到防范企业会计舞弊行为的方式变得越来越迫切。现简要分析了企业会计舞弊的法律责任与防范措施,力求为今后的相关工作提供参照。
Enterprise accounting fraud is usually illegal business in order to obtain the case of infringement of relevant laws and regulations, purposely fabricated false financial statements, with the corresponding accounting professional skills, the financial information fraud, which directly affects the accounting report Authenticity. Therefore, it is more and more urgent to find a way to prevent corporate accounting fraud. Now briefly analyze the corporate accounting fraud legal responsibility and preventive measures, and strive to provide reference for future work.