| 假账的成因及治理对策研究 |
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| 引用本文： | 吕均刚.假账的成因及治理对策研究[J].襄樊职业技术学院学报,2004,3(6):53-56. |
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| 作者姓名： | 吕均刚 |
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| 作者单位： | 襄樊职业技术学院,会计经贸系,湖北,襄樊,441021 |
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| 摘 要： | 假账亦叫虚假会计信息，其产生的内因是利益驱动。外因是会计监督不力。假账的存在与会计人员、单位负责人、注册会计师、政府部门都有着千丝万缕的联系。治理假账必须从强化政府监督、完善社会评价体系、大力推进社会诚信建设、不断完善企业法人治理结构、充分发挥行业自律组织职能等方面入手。只有多管齐下，综合治理，才能达到彻底根治假账之目的。
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| 关 键 词： | 假账 利益驱动 会计监督 |
| 文章编号： | 1671-914X(2004)06-0053-04 |
| 修稿时间： | 2004年5月10日 |
Research on Cause of False Accounting and Countermeasure |
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| LU Jun-gang.Research on Cause of False Accounting and Countermeasure[J].Journal of Xiangfan Vocational and Technical College,2004,3(6):53-56. |
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| Authors: | LU Jun-gang |
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| Abstract: | False accounting is also called false accounting information, which is driven by profit internally and is caused by the lack sufficience of supervision externally. The existence of false accounting is related to accounting staff, chief-manager of enterprise, CPA and government. If we want to eradicate false accounting. we must improve governer structure of company and utilize self-supervision. |
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| Keywords: | false accounting profit-driven accounting supervision |
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