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会计舞弊是会计领域一种常见的经济现象,其形成和存在的原因、表现方式、后果等多种多样。简单地揭露现象和急迫呼吁很难收到令人满意的实际效果,因此必须探讨会计舞弊的成因并提出防范会计舞弊的治理对策,才能有效地减少、防止乃至制止会计舞弊行为的发生,对有关法律体系的完善、对减少直至杜绝我国企业的会计舞弊、维护我国经济的正常运转秩序有着十分重要的意义。
Accounting fraud is a common economic phenomenon in the field of accounting. There are many reasons for its formation and existence, manifestations and consequences. Therefore, it is very difficult to receive satisfactory results by simply exposing phenomena and urgent appeals. Therefore, it is necessary to discuss the causes of accounting fraud and put forward countermeasures to prevent accounting fraud in order to effectively reduce, prevent or even stop the accounting fraud. The perfection of the legal system is of great significance in reducing the accounting fraud until the end of our enterprise and in safeguarding the normal functioning of our economy.