论文部分内容阅读
企业经营存在许多实际风险与潜在风险,会计舞弊就是其中的一种。随着我国经济的飞速增长,企业经营效益及经营规模不断扩大,会计舞弊的现象也发生的越来越多。此种情况不但使得企业出现经营风险,而且还会使得国家的具体利益受到损害,降低与其舞弊相关工作人员的职业道德水平,不利于我国建设良好和谐的社会。文章通过分析企业会计舞弊手法及原因,提出一些切实可行的方法,以更好的防范会计舞弊情况的出现。
There are many practical risks and potential risks in business operations. Accounting fraud is one of them. With the rapid economic growth in our country, the operating efficiency and the scale of operation of enterprises have been constantly expanded, and the phenomenon of accounting fraud has also taken place more and more. Such situation not only causes the enterprises to run the business risks, but also causes the concrete interests of the country to be harmed, lowers the professional ethics level of staffs involved in their corrupt practices and is not conducive to building a harmonious and harmonious society in our country. By analyzing the accounting practices and the causes of corporate accounting fraud, the article puts forward some practical methods to prevent the emergence of accounting fraud.