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目前,社会上会计造假层出不穷。会计造假的具体表现主要有账目来源造假、成本费用造假、虚假确认收入与虚增利润等,其原因主要在于利益驱动、法律法规不健全、监督体系不完善等。为此,应通过建立健全法律法规、加强内部控制、完善奖惩制度、加强会计人员职业道德建设等予以防范。
At present, accounting fraud in the community after another. The specific performance of accounting fraud mainly includes counterfeiting of accounting sources, falsification of cost and expense, false recognition of revenue and inflated profits, mainly due to profit-driven, laws and regulations are not perfect, the supervision system is not perfect and so on. To this end, we should guard against the establishment and improvement of laws and regulations, strengthening internal control, improving the system of rewards and punishments, and strengthening the professional ethics of accountants.