论文部分内容阅读
在关于企业造假和会计行业参与造假的成因分析中 ,人们除了关注公司的治理结构和监督机构的机制缺陷之外 ,还应关注会计师的职业道德操守。并在会计教育中加强对未来财务会计从业人员的职业道德教育。
In the analysis of causes of fraud and accounting fraud in the accounting profession, people should pay attention to the professional ethics of accountants in addition to paying attention to the corporate governance structure and the institutional defects of the supervisory organization. And strengthen the education of professional ethics for future financial and accounting practitioners in accounting education.