摘要
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。
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.
出处
《孝感学院学报》
2003年第2期41-44,共4页
JOURNAL OF XIAOGAN UNIVERSITY
关键词
会计造假
动机
防范
治理
falsifying accounts
motive
taking precautions
controlling
