Study on Accounting Cheating and Preventive Measures
Wenjun Zhang · Journal of Chongqing Institute of Technology · 2005
This paper carries out profound analysis on the various reasons for accounting cheating,points out the main reasons such as poor representativeness of the makers of related standards(systems),imperfect internal management departments and external supervision system and mechanism.It puts forward corresponding suggestions on solutions: to accept extensively interest groups to take part in the making accounting standards(systems),auditing standards;to perfect internal management structure,establish sound internal check-and-balance and restrictive mechanism;and to enhance the strength in supervision over agents.