| 浅论会计造假及其防治措施 |
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| 引用本文： | 白荣睿. 浅论会计造假及其防治措施[J]. 科技情报开发与经济, 2004, 14(11): 166-167 |
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| 作者姓名： | 白荣睿 |
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| 作者单位： | 西山煤电集团股份有限公司 |
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| 摘 要： | 分析了会计造假产生的原因，揭露了会计造假的主要手段，从加强会计职业道德建设，提高会计人员的思想和业务素质，落实会计责任，增强法制观念等方面，提出了防治会计信息失真的主要措施。
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| 关 键 词： | 会计造假 会计信息失真 职业道德建设 防治措施 |
| 文章编号： | 1005-6033(2004)11-0166-02 |
| 修稿时间： | 2004-05-12 |
Discussion on Accountants Cooking Accounts and Its Preventive Measures |
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| BAI Rong rui. Discussion on Accountants Cooking Accounts and Its Preventive Measures[J]. Sci-Tech Information Development & Economy, 2004, 14(11): 166-167 |
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| Authors: | BAI Rong rui |
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| Affiliation: | BAI Rong rui |
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| Abstract: | This paper analyzes the reasons of the accountants cooking accounts occuring, exposes the main means of the accountants cooking accounts, puts forward the main measures for controlling distortion of accounting information from some aspects of strengthening construction of accountants' professional ethics, improving the thought and professional quality of accountants, implementing accountants' responsibility and increasing legal concept, etc. |
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| Keywords: | accountants cooking accounts distortion of accounting information construction of professional ethics of accountants preventive measures |
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