| 会计舞弊的环境因素分析 |
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| 引用本文： | 索维金.会计舞弊的环境因素分析[J].扬州教育学院学报,2005,23(4):57-59. |
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| 作者姓名： | 索维金 |
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| 作者单位： | 扬州教育学院,政教系,江苏,扬州,225002 |
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| 摘 要： | 会计舞弊作为主观故意行为是行为人利用会计的不确定性、内部控制制度的局限性、法制的缺失、外部监督不健全等外部环境因素而实施的违法行为。环境因素的治理是防范和治理会计舞弊的重要途径。
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| 关 键 词： | 会计舞弊 内部管理 外部制约 |
| 文章编号： | 1008-6536(2005)04-0057-03 |
| 修稿时间： | 2005年9月22日 |
Analysis of the Environment Factor of Accountants' Cheating |
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| SUO Wei-jin.Analysis of the Environment Factor of Accountants'''' Cheating[J].Journal of Yangzhou College of Education,2005,23(4):57-59. |
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| Authors: | SUO Wei-jin |
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| Abstract: | Accountants' cheating is an illegal conduct of committed by conductors on purpose,taking advantage of outer environment factor,such as indefinite of accounting,limitation of inner control system,defect of legal system,and imperfection of outer control.Tackling environment factor is important to prevent accountants' cheating. |
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| Keywords: | accountants' cheating internal management external restriction |
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