| 企业会计报表造假的手段及原因分析 |
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| 引用本文： | 索俊颖,杨长生,彭金洲.企业会计报表造假的手段及原因分析[J].郧阳师范高等专科学校学报,2003,23(6):100-101. |
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| 作者姓名： | 索俊颖 杨长生 彭金洲 |
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| 作者单位： | 1. 郧阳师范高等专科学校,计财处,湖北,丹江口,442700
2. 十堰市财贸学校,湖北,十堰,442000 |
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| 摘 要： | 从企业会计报表造假的动机入手，披露了企业会计信息造假的手段．从造假的根源因素分析了解决企业会计信息造假的对策。
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| 关 键 词： | 会计报表 造假手段 解决对策 |
| 文章编号： | 1008-6072(2003)06-0100-02 |
| 修稿时间： | 2003年8月31日 |
An Analysis of Falsifying in Enterprise Financial Statements: Ways and Reasons |
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| SUO Jun-ying.An Analysis of Falsifying in Enterprise Financial Statements: Ways and Reasons[J].Journal of Yunyang Teachers College,2003,23(6):100-101. |
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| Authors: | SUO Jun-ying |
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| Institution: | SUO Jun-ying~ |
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| Abstract: | To begin with motives for falsifying financial statements, this paper reveals some ways to falsify enterprise financial statements, and offers countermeasures to solve the problem as well on the basis of the analysis of original causes for falsifying financial statements. |
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| Keywords: | financial statements ways of falsifying countermeasures |
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