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近几年来,从美国的安然事件,到我国的银广厦事件,会计舞弊已经成为社会关注的焦点。本文从COSO报告中内部控制的五要素,分别阐述会计信息失真的治理。
In recent years, from the Enron Incident in the United States to the incident of Yin Guang Ha in our country, the accounting fraud has become the focus of the society. This article elaborates the governance of accounting information distortion from the five elements of internal control in COSO report.