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会计监管是保证会计工作有序运行的重要手段,也是不断提高会计信息质量的必要保证。本文就会计造假的成因及采取会计监管的措施谈点看法。
Accounting supervision is to ensure the orderly operation of accounting an important means of accounting information is also necessary to continuously improve the quality of the guarantee. This article discusses the causes of accounting fraud and measures to take accounting supervision.