Indexed by:
Abstract:
财务报表舞弊由来已久,危害广泛,但由于早期财务信息的使用者较少,财务舞弊的危害性不大,也就没引起足够的重视。但伴随着股份公司的推行,证券市场的发展,社会公众群体的扩大,人们日益认识到财务舞弊的危害性。为此,本文从舞弊概念入手,分析了财务报告舞弊的常用手段以及识别方法。
Keyword:
Reprint 's Address:
Email:
Version:
Source :
时代经贸
ISSN: 1672-2949
CN: 11-5036/F
Year: 2011
Issue: 8
Cited Count:
WoS CC Cited Count: 0
SCOPUS Cited Count:
ESI Highly Cited Papers on the List: 0 Unfold All
WanFang Cited Count: -1
Chinese Cited Count:
30 Days PV: 7
Affiliated Colleges: