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hei zhang de yu jing xin hao
Author(s): 
Pages: 78-80
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  财务报表舞弊高级管理层关联方交易销售收入公司利益预警信号销售成本内外勾结资本支出预算对外报告;
Abstract: <正>与一般舞弊(如行贿、受贿和挪用资产等)相比,财务报表舞弊具有以下显著特点:公司高管当局往往牵涉其中;上下串通、内外勾结等群体舞弊司空见惯;通常以维护公司的利益为幌子(至少不像受贿和挪用资产那样赤裸裸地公然损害公司利益);造成的损害更具有破坏性。
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