浅谈会计舞弊的防范与治理-管理学学士.docVIP

中文摘要一个国家的经济越发展，会计越重要，这使得会计诚信变得更加为社会所重视。换而言之会计舞弊阻碍了会计的发展。近年来,会计舞弊的行为日益增多，会计信息披露违法违规时间层出不穷，已引起全身对会计诚信的关注。在经济竞争市场上造成不良的影响，同时给审计工作带来很大困难,为了提高审计工作质量,规避和降低审计风险,应当深入探索会计舞弊的特征，舞弊的成因及其常用方法,找出会计舞弊防范与治理的办法。只有这样才能尽快发现、鉴别和揭穿会计舞弊。关键字：会计舞弊，防范，治理AbstractThe more developed a countrys economy, accounting more important, which makes accounting integrity become more valued by society. In other words, the accounting fraud hindered the development of accounting. In recent years, increasing acts of accounting fraud, illegal disclosure of accounting information time after another, has aroused general concern about ac