摘要
从我国企业整个内部控制体系中控制环境的现状,分析了会计虚假信息产生的根源,提出了通过重塑内部控制环境来最大限度地发挥内部控制的作用。
According to the current situation of controlling environment in enterprises' controlling systems of our country, the article analyzes the reason for fake accounting, and proposes some ways to have the internal control play an important role by reshaping the internal controlling environment ultimately.
出处
《山东工商学院学报》
2003年第5期74-77,共4页
Journal of Shandong Technology and Business University
