| 注册会计师造假原因透析及其治理 |
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| 引用本文： | 曹承敏.注册会计师造假原因透析及其治理[J].山东电大学报,2003(3):44-45. |
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| 作者姓名： | 曹承敏 |
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| 作者单位： | 聊城广播电视大学 山东 |
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| 摘 要： | 近几年来,国内外的资本市场上不断有“问题”公司被曝光和查处,人们对整个注册会计师行业的诚信表示了怀疑。本文就注册会计师造假的原因进行了分析,并提出了一些治理措施,以期对注册会计师行业的发展有所借鉴。
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| 关 键 词： | 注册会计师 会计造假行为 原因 行业治理 |
| 文章编号： | 1008-3340(2003)03-0044-02 |
| 修稿时间： | 2002年11月9日 |
Analyses of the Reasons of Certified Public Accountants' Cook Accounts and Improving Measures |
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| CAO Cheng-min.Analyses of the Reasons of Certified Public Accountants' Cook Accounts and Improving Measures[J].Journal of Shandong TV University,2003(3):44-45. |
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| Authors: | CAO Cheng-min |
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| Abstract: | In the recent years, some companies with "problems" have been exposed and punished on the capital market at home ana abroad. The public have raised doubts about the credit of accountancy as a whole. In the thesis,the reasons of some Certified Public Accountants' cook accounts are analyzed and some improving measures are put forward so as to behefit the development of Certified Public Accountancy. |
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| Keywords: | Certified Public Accountant the reasons of cooking accounts improving measures |
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