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众多中小企业出于避税等目的,设置账外账,其类型和特点花样繁多。笔者对中小企业“帐外帐”财务造假的情形及其审计应对进行了初步探析。
Many small and medium enterprises set aside accounts for the purpose of tax avoidance and other types and features a great variety. The author of the SME “accounting ” financial fraud and the audit response conducted a preliminary analysis.