企业会计信息中的重大违纪问题往往隐蔽性很强,但总会留下蛛丝马迹。根据笔者近两年的工作体会,查处会计造假,注重检查策略与技巧,捕捉疑点,选准突破口是关键。 Corporate accounting information in major disciplinary issues are often hidden, but always leave clues. According to the author’s work experience in the past two years, investigate and deal with accounting fraud, focusing on inspection strategies and techniques, to capture doubt, the selection of a breakthrough is the key.