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令人痛心的财务报表舞弊现象已经在中国资本市场上愈演愈烈,越来越多的专家学者着重关注并研究财务报表舞弊的现象,成因,手段及治理规避措施。本文通过对财务报表三大成因的分析,且综合各类财务报表舞弊的具体手段,最后介绍了企业财务报表舞弊治理对策。
The distressing financial reporting fraud has become increasingly rampant in China’s capital markets. More and more experts and scholars have paid close attention to and studied the phenomena, causes, and measures of fraud in financial statements and the measures to avoid them. Based on the analysis of the three major causes of the financial statements and the concrete measures of fraud in all kinds of financial statements, this article introduces the countermeasures of fraud management in the financial statements of the enterprises.