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随着社会主义市场经济的发展,我国企业的会计结算水平和会计制度发展迅速,但随之而来的却是会计信息造假现象屡见不鲜。本文针对当前会计信息造假的原因进行分析,并提出对策,以期为减少会计信息造假这一现象作出借鉴。
With the development of the socialist market economy, the level of accounting and settlement and the accounting system of our country’s enterprises have developed rapidly. However, it is not uncommon for counterfeiting of accounting information to follow. This article analyzes the reasons for the current accounting information fraud and puts forward countermeasures so as to draw lessons from the phenomenon of reducing accounting information fraud.