论企业工厂做账舞弊现象毕业设计_计算机程序设计_计算机设计辅导_计算机设计代做_java_安卓_小程序_springboot

论企业工厂做账舞弊现象

摘要

我国市场竞争日趋激烈，企业工厂做假帐,会计舞弊已经成为一个严重的问题。会计信用行业,要求企业会计人员保持诚实守信的原则,开展各种国家法律和条例。然而,在物欲横流的今天,企业工厂利润的诱惑,正面临着一个严重的信心危机。所以, 有必要增加社会各层企业会计舞弊的监督力度。本文主要分析了我国企业会计舞弊,领导的主要原因为企业服务控制和监督提供科学的理论。

关键词：会计舞弊；成因；防范对策

Abstract

China market competition becomes increasingly fierce, the enterprise factory cooking the books, accounting fraud has become a serious problem. Accounting credit industry, requests the enterprise accounting personnel to keep the principle of honesty and trustworthiness, and carry out various national laws and regulations. However, in materialistic today, enterprise factory the temptation of profits, is facing a serious crisis of confidence. So, it is necessary to increase social each layer of enterprise accounting frauds supervision strength. This paper mainly analyzed in our country enterprise accounting fraud, the main reason for the leadership for the enterprise service control and supervision to provide the scientific theory.

Keywords: accounting fraud; Cause; countermeasures

目录

摘要……………………………………………………. I

Abstract…………………………………………………. II

一、会计舞弊的定义及危害……………………………………. 1

（一）会计舞弊的定义…………………………………….. 1

（二）会计舞弊的危害…………………………………….. 1

二、企业会计舞弊的表现和体现………………………………… 1

（一）非管理性舞弊………………………………………. 1

（二）管理性舞弊………………………………………… 2

三、企业会计舞弊成因分析……………………………………. 2

（一）企业内部的监督控制制度还不够完善…………………….. 2