探討財(cái)務(wù)會(huì)計(jì)造假的防范措施

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[摘要]近年來(lái)，財(cái)務(wù)會(huì)計(jì)造假日益嚴(yán)重，造假手法復(fù)雜多樣。財(cái)務(wù)會(huì)計(jì)造假將導(dǎo)致虛假會(huì)計(jì)信息，對(duì)國(guó)家、社會(huì)、個(gè)人都將造成極大危害。文章擬從財(cái)務(wù)會(huì)計(jì)造假的原因入手，探求對(duì)策，對(duì)財(cái)務(wù)會(huì)計(jì)造假加以防范，從而對(duì)遏制財(cái)務(wù)會(huì)計(jì)造假有所幫助，最終達(dá)到杜絕財(cái)務(wù)會(huì)計(jì)造假現(xiàn)象的發(fā)生。

[關(guān)鍵詞]會(huì)計(jì)；造假；原因；措施

[中圖分類號(hào)]F23

[文獻(xiàn)標(biāo)識(shí)碼]A

[文章編號(hào)]1008—1151(2005)05—0132—03