规制企业会计信息造假行为的法律制度研究经济法专业论文.docxVIP

PAGE PAGE IV III III Abstract Enterprise accounting information fraud is refers to enterprise accounting information provider violated the accounting laws ,the accounting regulations, and the accounting standards intentionally, manufactured and provided the false accounting information. Its economical essence is to cause damage to the production and the distribution of profit in enterprise as well as the health sustained development of the entire national economy by making and providing the false accounting information. The enterprise internal accounting information fraud disturbed the proc