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会计舞弊和权力腐败是当今社会不能不重视的问题,两者有着千丝万缕的联系,并且是从人类社会出现钱、权的时候就开始萌芽。本文从社会历史根源角度去追寻会计舞弊与权力腐败的关系以及产生的原因,并寻求解决的对策。一、会计及会计舞弊的产生最早的会计行为是社会发展到一定生产阶段的产物,在人类生产的最初阶段,生产资料很缺乏,只能很勉强满足生存需要,并没有多余的产品用于存储,计量。而生产发展到一定的阶段后,人类能够生产更多的生产资料用于分配,因此才会有对剩余生产资料的安排与管理,也就是我们现在所谓的会计。
Accounting fraud and power corruption are problems that can not be neglected in today’s society. They are inextricably linked and start to sprout when money and rights appear in human society. This article attempts to trace the relationship between accounting fraud and power corruption from the perspective of the social history and the causes of the corruption and seek solutions. First, the accounting and accounting fraud The earliest accounting behavior is the product of social development to a certain stage of production, in the initial stage of human production, the lack of means of production, can only barely meet the survival needs, and no extra products for storage , Measurement. After the development of production reaches a certain stage, mankind can produce more means of production for distribution. Therefore, there will be arrangements and management of surplus means of production, which is what we now call accounting.