论文部分内容阅读
真实性是会计工作的生命。我国新修订的《会计法》,要求会计提供的信息必须“真实、完整”。然而,现阶段普遍存在着会计信息舞弊现象,使得如何有效防范和治理会计信息舞弊成为极具现实意义的课题。本文就会计信息舞弊阐述如何有效防范和治理。
Authenticity is the life of accounting work. China’s newly revised “Accounting Law” requires that the information provided by accounting must be “true and complete.” However, fraud of accounting information is widespread at this stage, making it an extremely practical issue how to effectively prevent and control accounting information fraud. This article explains how to effectively prevent and control accounting fraud information.