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- 2017-07-25 发布于河南
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会计舞弊行为及防范(Accounting fraud and its prevention)
会计舞弊行为及防范(Accounting fraud and its prevention)
Feng sun
I. the usual practice of accounting fraud
In accounting practice, accounting information which does not conform to the spirit of accounting standards and does not meet the requirements of the accounting system, all belong to distorted accounting information. The main cause of the distortion of accounting information is the management fraud, which is at the request of the enterprise management, the accounting standards for enterprises to provide flexibility, information bias or induced, even against manufacturing false accounting norms. In
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