摘要
国际知名的公司企业接连不断爆出丑闻,会计造假,会计信息失真已成为一个全球性的问题。它的形成有各种各样的原因,本文从注册会计师执业角度试加分析。
The successive exposure of international corporation scandals and accounting fabrication has presented accounting information distortion as a global issue. The reasons behind the scene vary, and this article attempts to analyze the reasons from the perspective of Certified Public Accountant (CPA).
出处
《北京理工大学学报（社会科学版）》
2004年第1期95-96,共2页
Journal of Beijing Institute of Technology：Social Sciences Edition
