摘要
随着经济体制改革的不断深入 ,会计舞弊对社会经济的危害愈来愈明显 ,能否对会计舞弊进行切实有效的治理受到人们的普遍关注。本文对会计舞弊的产生机理作了一定的探讨 。
Along with the economy system penetrating, accounting malpractice has caused obvious endanger to economy and society. Under these circumstances, presenting feasible and effective measures has received general attention. This article mainly analyses the mechanism of accounting malpractice and presents some countermeasures.
出处
《兰州商学院学报》
2001年第4期88-90,共3页
Journal of Lanzhou Commercial College
