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摘要随着经济全球化进程的加快,世界经济逐步融为一体。当前我们所面临的发展形势远比金融危机前,也比金融危机发生过程中来得更加严峻。在经济发展的关键时期,财务造假却屡禁不止,... 摘 要 随着经济全球化进程的加快,世界经济逐步融为一体。当前我们所面临的发展形势远比金融危机前,也比金融危机发生过程中来得更加严峻。在经济发展的关键时期,财务造假却屡禁不止,造成的危害性也日益严重,这对市场经济体制的建设发展和良好的社会风气有很大的影响。本文从不断完善各项规章制度的建设,加大对违反制度者的惩罚措施,强化财务人员、审计人员的诚信执业观念等方面入手,力争寻求将财务造假情况减少的办法。以东方纪元财务造假为案例从财务造假的原因、手段以及造成的危害和防范措施的几个角度进行细致剖析,有针对性地寻求相关对策,希望从各个方面进行统一协调、综合平衡,打击和遏制财务造假行为,树立克服各种困难的勇气和信心,积极维护市场经济秩序,加强法制建设、道德建设,及时解决经济运行中的矛盾和问题,为我国经济发展创造良好的社会环境,向公平、友爱、和谐、发展的社会迈进。
关键词:财务造假 手段 危害 原因 治理防范 会计制度
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檀慧利zB
2011-05-09 · TA获得超过119个赞
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As the development of economic globalization, the world economy gradually as a whole. The current development situation we face than before the financial crisis than financial crises, also more daunting in the process. In the key period of economic development, financial fraud but the long-standing, cause serious harm, this is the market economy system construction development and good social ethos has very big effect. This article from constantly perfect the construction of various regulations and increase investment in violation of the punishment system, strengthen financial personnel, auditors integrity practice concept, strive to seek the aspects of financial fraud case will reduce way. To the east of financial fraud case of the era from financial fraud reason, means and the harm caused and preventive measures meticulous analysis of several aspects, pertinently seek countermeasures from various aspects, hope unified coordination and comprehensive balance, strike and contain financial frauds, establish overcome various difficulties courage and confidence, actively maintain the market economic order, strengthening the legal system construction, moral construction, timely solve the contradictions and problems of economic operation for China's economic development, create a good social environment, to the fair, love, harmony, development of social ahead.绝对不是机器
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Financial fraud      means            harm      reason          Governance prevent            Accounting system

参考资料: 牛津词典

美与靓
2011-05-08 · TA获得超过670个赞
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Financial fraud prevention means causes control accounting system
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