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当前,企业会计假账问题已成为当今社会的一种常见的企业现象。这种现象对于企业的生存发展,以及一个地区的经济发展危害极大。为此,必须认真、深刻地分析企业会计假账产生的种种原因,并针对这些产生的原因,采取多方面的有效措施最大限度的予以治理和消除,使企业会计所做的账目符合国家会计法律的规定;能够如实反映企业的财务状况、经营成果及现金流量,体现企业真实的生产经营情况。
At present, the problem of corporate accounting fraud has become a common corporate phenomenon in today’s society. This phenomenon is extremely harmful to the survival and development of enterprises and the economic development of a region. To this end, we must carefully and profoundly analyze the causes of accounting fraud in enterprises, and for these reasons, take a wide range of effective measures to maximize the governance and eliminate so that the accounts of corporate accounting in accordance with national accounting laws ; Can accurately reflect the financial status of enterprises, operating results and cash flow, reflecting the true business of the production and operation.