• 打印
  • 收藏
收藏成功
分享

从会计报表质量抽查看会计信息失真

摘要:会计制度不完善使会计舞弊有机可乘,会计制度是一个多重的、系统的“博弈”的结果。理想的会计制度应能充分兼顾各方利益,成为博弈双方愿意执行的有约束力的社会契约,任何人若想通过违反制度来得到好处,则必将付出高昂的代价,而我国会计制度的制定在空间上和时间上都缺乏一个充分博弈的过程。

Abstract:The accounting system is imperfect causes accountant to corrupt practices has an opportunity, the accounting system is one multiple, the system “gambling” result. The ideal accounting system ought to be able to give dual attention to all quarters benefit fully, becomes gambles both sides to be willing to carry out has the binding force social contract, if anybody wants through to violate the system to obtain the advantage, will then certainly to pay the soaring price, but our country accounting system's formulation lacks a full gambling in the space and the time the process.

关键词:会计报表 质量抽查 会计信息失真

Key words:The fiscal statement quality spot-checks the accounting information to distort

从1999年开始,财政部每年组织财政监察专员办事机构对经社会中介机构审计的企业会计报表信息质量进行抽查。(剩余2166字)

畅销排行榜
目录
monitor
在线客服

工作日:
9:00-18:00

点击这里给我发消息 常见问题