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企业为了达到某种利益目的而蓄意粉饰财务报告,通过各种办法来调节盈亏,操作利润。为了防止企业随意调节盈亏,必须健全制度法规,完善监督职能,加大处罚力度,提高企业领导及会计人员的自身素质和职业道德。
In order to achieve a certain purpose of interest, companies intentionally whitewash financial reports and use various methods to adjust profits and losses and operate profits. In order to prevent enterprises from arbitrarily adjusting profits and losses, we must improve the system and laws and regulations, improve the supervision function, increase penalties, and improve the quality and professional ethics of business leaders and accountants.