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After the accession to the WTO accounting informations sincere and the highest falsifying accounts disclosure, if accounting information break one's promise, Very harmful. This text propose with effectiveness improvement accounting information sincere countermeasureses. 加入WTO后会计信息的披露要诚信至上、不做假账,如果会计信息失信,危害极大。本文提出具有可操作性的提高会计信息诚信的对策。 This article analyses the motives of different kinds of falsifying accounts. It not only points out the harmfulness of falsifying accounts,but also brings forward the methods of controlling and taking precautions against it. 文章通过对会计造假的动机和行为种类的分析,揭示了会计造假行为的危害性,并提出对会计造假行为防范与治理并重的若干对策。
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