淺析會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理與上市公司的財(cái)務(wù)虛假問題

1、淺析會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理與上市公淺析會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理與上市公司的財(cái)務(wù)虛假問題司的財(cái)務(wù)虛假問題編輯。論文關(guān)鍵字：會(huì)計(jì)差錯(cuò)更正會(huì)計(jì)處理上市公司的財(cái)務(wù)虛假[論文摘要]：會(huì)計(jì)差錯(cuò)的發(fā)生是會(huì)計(jì)核算的過程中不可避免的，只要存在會(huì)計(jì)業(yè)務(wù)及其各種復(fù)雜的原因，就有存在會(huì)計(jì)差錯(cuò)的可能，就有研究會(huì)計(jì)差錯(cuò)的必要。尋找會(huì)計(jì)差錯(cuò)并予以更正是我們分析與研究會(huì)計(jì)差錯(cuò)的目的。要能夠迅速查找會(huì)計(jì)差錯(cuò)乃至更正會(huì)計(jì)差錯(cuò)，首先要認(rèn)識(shí)清楚會(huì)計(jì)差錯(cuò)是什么，是怎樣表現(xiàn)出來的、

2、是怎么形成的等一系列基本問題。因此本文詳細(xì)介紹了會(huì)計(jì)差錯(cuò)的涵義，成因和種類等基本概述，在此基礎(chǔ)上還比較了XX年新會(huì)計(jì)準(zhǔn)則中對(duì)會(huì)計(jì)差錯(cuò)更正的修訂，以便更好的掌握會(huì)計(jì)差錯(cuò)的理論知識(shí)。在熟練掌握了對(duì)會(huì)計(jì)差錯(cuò)的基本知識(shí)的前提下，本文對(duì)會(huì)計(jì)差錯(cuò)更正的相關(guān)會(huì)計(jì)處理進(jìn)行了研究，充分了解會(huì)計(jì)差錯(cuò)的內(nèi)在本質(zhì)，更正的方法和運(yùn)用，通過案例的分析詳細(xì)了解會(huì)計(jì)差錯(cuò)更正的步驟和操作過程。同時(shí)，本文對(duì)目前企業(yè)進(jìn)行會(huì)計(jì)差錯(cuò)更正所產(chǎn)生的觀念偏差，利潤操縱等問題進(jìn)行了深刻

3、剖析，分析了企業(yè)出于避免連續(xù)虧損，保持再融資資格等動(dòng)機(jī)利用會(huì)計(jì)差錯(cuò)更正調(diào)整利潤造成會(huì)計(jì)信息不實(shí)，財(cái)務(wù)虛假的現(xiàn)象。并對(duì)現(xiàn)行會(huì)計(jì)制度在此方面errsmasterlytheaccountingtreatmentfaccountingerrshavebeenstudiedinthisarticlefullyawaretheinherenthypostasesoftheaccountingerrscrectionmethodsexertion.T

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