论文部分内容阅读
随着市场经济的普及,我国的经济不断的发展,企业已经渐渐普及会计记账的方式,这是经济发展到一定阶段的产物。会计记账法的使用,有利于公司的管理者了解公司财务的的走向,并通过资金的流动走向对公司的未来发展做出合理的规划。但是在会计工作中,存在一定情况的造假行为,这会扰乱公司的经济秩序,同时也会扰乱社会的经济秩序,本文针对于会计造假的危害及原因做出分析,提出可行的会计及造假防治策略,观点仅供业内人士参考。
With the popularization of the market economy, the continuous economic development of our country and the gradual popularization of accounting books by enterprises have been the products of economic development to a certain stage. The use of accounting bookkeeping method is conducive to the company’s managers understand the company’s financial trends, and through the flow of funds to the company’s future development to make a reasonable plan. However, in the accounting work, there is a certain situation of fraud, which will disrupt the company’s economic order, but also disrupt the social economic order. This article analyzes the harm and causes of accounting fraud, put forward feasible accounting and fraud prevention and control Strategy, point of view only for the industry reference.