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Analyzing the Causes of Accounting Forgeries of Listed Company
Pages: 32-34
Year: Issue:  2
Journal: The Beijing Federation of Trade Unions College Jou

Keyword:  会计造假 利益驱动 会计信息质量保障体系;
Abstract: 我国上市公司会计造假已成为社会一大公害 ,美国会计造假案的接连发生 ,无一不是因不执行会计规范使然。这并非是会计规范本身不好 ,而是因与会计相关联的其他因素诸如利益因素和法律因素所为。如果我们抛开会计本身 ,而从利益驱动和法律两方面去分析造假原因 ,或许能尽快找到解决问题之办法
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