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在企业经营管理的过程中会计信息是的一项极其重要的工作内容,它能直观而真实地反映一个企业的经营状况。但我国目前的会计行业存在很多弊端,会计信息失真十分严重,造成我国财政方面出现损失。会计舞弊和会计差错统称会计错弊,本论文即是针对会计信息中错弊现象进行分析,剖析会计舞弊与会计差错的不同,以及讲解如何识别会计错弊的查账技巧与方法。
Accounting information is an extremely important part of the business management process. It can directly and truly reflect the operating conditions of an enterprise. However, there are many drawbacks in the present accounting profession in our country. The distortion of accounting information is very serious, resulting in the financial loss in our country. Accounting fraud and accounting errors are generally referred to as accounting errors. This dissertation analyzes the errors and omissions in accounting information, analyzes the difference between accounting fraud and accounting errors, and how to identify accounting errors and errors in audit accounting techniques and methods.