| 谈虚假会计信息的防范 |
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| 引用本文： | 张彦民.谈虚假会计信息的防范[J].安阳工学院学报,2007(5):49-51. |
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| 作者姓名： | 张彦民 |
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| 作者单位： | 安阳市文峰区审计局,河南,安阳,455000 |
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| 摘 要： | 虚假会计信息的产生机理包括内在动因和外部环境两个方面:会计信息生产者与会计信息之间存在一定的利益关系,是产生虚假会计信息的内在动因;一定时期的法律环境、政治经济环境、文化环境和会计人员业务、道德水平等因素,构成了虚假会计信息产生的外部条件.治理虚假会计信息,既需要努力消除和改变易于导致其产生的内部动因和外部环境,也需要多种治理措施的综合运用.
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| 关 键 词： | 虚假会计信息 产生机理 防范措施 |
Deceitful Accountancy's Information To Guard Agains |
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| ZHANG Yanmin.Deceitful Accountancy's Information To Guard Agains[J].Journal of Anyang Institute of Technology,2007(5):49-51. |
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| Authors: | ZHANG Yanmin |
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| Abstract: | The creation mechanism of deceitful accountancy's information includes the internality moves because of With exterior environment two aspects: accountancy the information produces attend meeting to account the information an exterior for existing certain benefits relating to ,is internality to produce deceitful accountancy's information moving because of; certainly period law environment, political economic environment, culture environment with accountant business, morals level etc. factor, constituting deceitful accountancy information producing term. Above common function in two aspects, would cause the creation of deceitful accountancy's information, As a result manage deceitful accountancy's information, since need to be dissolved work hard with changes to cause its output inner part moved because of with exterior environment, need the variety manage the measure synthesizes the application. |
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| Keywords: | deceitful accountancy the information creation mechanism manages measure |
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