| 区分会计过失与会计舞弊的制度建设 |
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| 引用本文： | 宋成东.区分会计过失与会计舞弊的制度建设[J].辽宁师范大学学报(社会科学版),2008,31(5):44-46. |
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| 作者姓名： | 宋成东 |
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| 作者单位： | 辽宁师范大学,计财处,辽宁,大连,116029 |
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| 摘 要： | 在会计工作中，虚假及歪曲的会计信息让社会公众触目惊心。很多企业当会计信息失真问题暴露之后，为了推卸责任，蒙混过关，就将会计舞弊行为说成会计过失。从区分会计过失与会计舞弊及其形成原因作为切入点，探索有效地治理会计信息失真的制度建设问题。
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| 关 键 词： | 会计过失 会计舞弊 制度建设 |
Systematic Construction of the Distinction between Accounting Negligence and Accounting Malpractices |
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| SONG Cheng-dong.Systematic Construction of the Distinction between Accounting Negligence and Accounting Malpractices[J].Journal of Liaoning Normal University(Social Science Edition),2008,31(5):44-46. |
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| Authors: | SONG Cheng-dong |
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| Institution: | SONG Cheng-dong (Department of Accounting, Liaoning Normal University, Dalian 116029, China) |
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| Abstract: | The false and distorted accounting information in accounting practice is shocking to the public.When the lacking of fidelity of the accounting information is exposed,many enterprises will put accounting malpractices into accounting negligence in order to shirk responsibility and get by under false pretenses.This thesis will distinguish accounting negligence and accounting malpractices and its causes of formation so as to explore the systematic construction of bringing the lacking of fidelity of accounting information under control. |
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| Keywords: | accounting negligence accounting malpractices systematic construction |
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