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会计账簿是以会计凭证为依据来登记用来全面、连续和系统地记录和反映经济业务,而会计报表是根据会计账簿上的信息来编制的,因此,会计账簿的质量取决于凭证的质量,又决定了报表的质量。企事业单位会计核算的大量工作集中反映于会计账簿之中,因此对于会计账簿舞弊的识别具有重要意义。而在现实会计业务中各种人为或技术处理过程形成的会计账簿错弊屡见不鲜,下面就从账簿中的异常迹象来分析会计的人为舞弊。
Accounting books are registered on the basis of accounting vouchers to record and reflect economic operations in a comprehensive, continuous and systematic manner. Accounting statements are compiled based on information in accounting books. Therefore, the quality of accounting books depends on the quality of vouchers, Also decided the quality of the report. A large number of enterprises accounting and accounting work concentrated in the accounting books are reflected, so the identification of accounting books fraud is of great significance. In the real accounting business in a variety of man-made or technical process accounting errors formed by the accounting books are commonplace, the following from the books in the abnormal signs to analyze the accounting fraud.