| 企业利润核算不实的审计方法 |
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| 引用本文： | 袁雪梅.企业利润核算不实的审计方法[J].大庆师范学院学报,2006,26(3):66-67. |
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| 作者姓名： | 袁雪梅 |
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| 作者单位： | 大庆师范学院,党政办,黑龙江,大庆,163712 |
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| 摘 要： | 企业利润是企业重要的财务指标,它能反映企业的生存能力和发展前景,但实际上存在着舞弊问题。本文主要分析了利润核算不实的原因及表现,并提出了切实有效的审计方法。
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| 关 键 词： | 企业利润 核算不实 审计方法 |
| 文章编号： | 1006-2165（2006）-0066-02 |
| 收稿时间： | 2006-02-26 |
| 修稿时间： | 2006年2月26日 |
Falsity in Enterprise Interest Accounting |
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| YUAN Xue-mei.Falsity in Enterprise Interest Accounting[J].Journal of Daqing Normal University,2006,26(3):66-67. |
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| Authors: | YUAN Xue-mei |
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| Institution: | Administration Office, Daqing Normal University, Daqing163712 |
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| Abstract: | Enterprise interest,which reflects an enterprise's living ability and developing prospect,is an important financial index to the enterprise.But in fact,there exists the problem of management irregularities as far as the interest is concerned.The present paper mainly analyzes the contributing factors and the expressions of falsity in interest accounting,and also points out a feasible and effective way of accounting to solve this problem. |
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| Keywords: | enterprise interest interest accounting falsity accounting method |
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