Monologue独角戏
财务舞弊的识别与防范:identification and predicion of financial cheating对风险导向审计的由来及其发展的认识:understanding of the source and development of venture trend audit
神明的暗恋
Refers to the accounting fraud or the parties concerned in order to reap the economic benefits to illegal means to take the accounting treatment of a wrongful act. Accounting fraud has been in accounting, auditing and other professional sectors on issues of common concern. For all to see the status of accounting fraud, the domestic from the first "open", "Jean-min source", "red", "Zhengbaiwen", "Zhangjiajie," and so on to the silver in 2001 Guangsha events to the extent of the peak; abroad " Enron "," sunshine "and so on, and its large amount of fraud is staggering. Variety of fraudulent means, from an accounting recognition, measurement to the preparation of accounting statements, there are irregular, unreasonable and even illegal conduct, to regulate market order and the management of enterprises constitutes a serious threat to harm the public interest and caused the entire society extensive attention. Accordingly, the analysis of accounting fraud, such as its causes to seek audit of measures to curb the repeated cases of accounting fraud, is of great theoretical significance and practical significance. Terms with the deepening of economic restructuring, accounting malpractice against the economy become increasingly apparent and the possibility of fraud in the accounting treatment to be effective people's attention. This paper attempts phenomenon from an accounting fraud, the cause of departure to explore the solution to the problem of effective ways and means of
眸中有你
The finance embezzles of identify and guard against, to the understanding of the cause and its development of risk direction audit````给偶加分哦``
黎城
Fraud is refers to the relevant parties or accounting personnel to seek economic interests, illegal for accounting treatment of a kind of illegal behavior. Accounting fraud of accounting and auditing profession is always such issues of common concern. The current accounting fraud, from the earliest domestic see "field", "jean MinYuan", "red", "ZhengBaiWen" and "zhangjiajie" etc, to 2001, silver metal events at level execellency, Enron ", with "foreign" sunshine "etc, the amount of fraud, the monster. False means is multifarious also, from accounting recognition and measurement to accounting statement compiling, there is no standard, unreasonable or illegal behavior of market order and enterprise management will be the serious threat, the public interests, and damages caused extensive concern of the whole society. Therefore, analysis of accounting fraud, seek phenomenon, the countermeasures to curb audit, by the cases of accounting fraud, it is of great theoretical and realistic significance. Plan along with the economic system reform, the harm of economic accounting fraud of more and more obvious, whether accounting fraud on effective management by the people's attention. This article attempts from the phenomena of accounting fraud, causes, discusses the solution of this problem and effective ways and means.[key words] accounting fraud, Reason, countermeasures
有味清欢
Abstract: Along with economic system's reform unceasingly thorough, accountant corrupts practices to the social economy harm gets stronger and stronger. Whether to corrupt practices to accountant carries on earnestly and governs the focal point which effectively into the social populace pay attention. This article through to accountant the corrupting practices definition's understanding, discovered that affects the reason which accountant accountant corrupts practices to have the economic interest obligation, the company management structure is unreasonable, the internal control is imperfect, as well as the legal regime imperfect and accounting personnels' quality high low status reason causes, and has caused the very big harm to the social economy. The author reason supervised the construction to our country accountant to propose according to the above the shallow suggestion, has achieved solution business accounting to corrupt practices day by day the serious problem goal. Keywords: Accountant corrupts practices, the reason analysis, accountant supervises, supervision pattern
