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。
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.
出处
《科技情报开发与经济》
2004年第11期166-167,共2页
Sci-Tech Information Development & Economy
关键词
会计造假
会计信息失真
职业道德建设
防治措施
accountants cooking accounts
distortion of accounting information
construction of professional ethics of accountants
preventive measures
