摘要
近年来,国内外一些大企业和上市公司提供虚假信息现象非常突出,给社会造成了严重损失。研究会计、审计等主体的职业道德以及他们采取什么办法进行造假,提供虚假信息,可以帮助我们识别粉饰财务报表的各种舞弊手段,并找出解决问题的方法。
The article targeted at the phenomenon of some domestic and foreign big enterprises and listed enterprises＇ providing fake information and resulting severe social losses. Through study of accounting, auditing performer＇s professional ethics, and the faking methods, we can identify different cheatings in finance statement, and find solution to this problem.
出处
《吉林省经济管理干部学院学报》
2006年第3期55-57,共3页
Journal of Jilin Province Economic Management Cadre College
关键词
财务报表
虚假信息
职业道德
Financial statements
false information
profession ethics
