防范會(huì)計(jì)信息失真措施淺談?wù)撐?/title> <meta name="keywords" content="防范會(huì)計(jì)信息失真措施淺談?wù)撐?> <meta name="description" content="會(huì)計(jì)差錯(cuò)和會(huì)計(jì)舞弊是會(huì)計(jì)信息失真的主要表現(xiàn)形式。會(huì)計(jì)差錯(cuò)是指在會(huì)計(jì)核算時(shí)，確認(rèn)、計(jì)量、紀(jì)錄等方面出現(xiàn)的錯(cuò)誤。通常包括利用準(zhǔn)則制度不允許的會(huì)計(jì)政策；賬戶(hù)分類(lèi)以及計(jì)算錯(cuò)誤；會(huì)計(jì)估計(jì)錯(cuò)誤；在期末應(yīng)計(jì)項(xiàng)目與遞延項(xiàng)目未予調(diào)整；漏記已完成交易；提前確"> <link rel="canonical" href="http://www.msguai.com/"/> <link rel="stylesheet" href="http://www.msguai.com/static/css/article.css">  <script type="text/javascript"> var D=new Date(),RAND_STR=D.getUTCFullYear()+"_"+D.getUTCMonth()+"_"+D.getUTCDate()+"_"+(Math.floor(D.getUTCHours()/3)); if((navigator.userAgent.match(/(phone|pad|pod|mobile|ios|android|BlackBerry|MQQBrowser|JUC|Fennec|wOSBrowser|BrowserNG|WebOS|symbian|transcoder)/i))){ document.write('<script type="text/javascript" src="http://www.msguai.com/static/js/m.js?'+RAND_STR+'"><\/script>'); } else { document.write('<script type="text/javascript" src="http://www.msguai.com/static/js/p.js?'+RAND_STR+'"><\/script>'); } </script> <meta http-equiv="Cache-Control" content="no-transform" /> <meta http-equiv="Cache-Control" content="no-siteapp" /> <script>var V_PATH="/";window.onerror=function(){ return true; };</script> </head> <body> <h1><a href="http://www.msguai.com/">亚洲免费人人妻人人,cao78在线视频,福建一级毛片,91精品视频免费观看,高清另类图片操逼,日本特黄特色大片免费看,超碰欧美人人澡曰曰澡夜夜泛</a></h1><div id="dmbd4" class="pl_css_ganrao" style="display: none;"><object id="dmbd4"><span id="dmbd4"></span></object><em id="dmbd4"></em><delect id="dmbd4"><u id="dmbd4"><table id="dmbd4"><dfn id="dmbd4"></dfn></table></u></delect><abbr id="dmbd4"></abbr><tr id="dmbd4"></tr><i id="dmbd4"><track id="dmbd4"></track></i><address id="dmbd4"><p id="dmbd4"></p></address><em id="dmbd4"></em><pre id="dmbd4"><center id="dmbd4"><object id="dmbd4"><li id="dmbd4"></li></object></center></pre><optgroup id="dmbd4"><rt id="dmbd4"><acronym id="dmbd4"></acronym></rt></optgroup><source id="dmbd4"><dfn id="dmbd4"><span id="dmbd4"></span></dfn></source><output id="dmbd4"></output><abbr id="dmbd4"></abbr><legend id="dmbd4"><var id="dmbd4"></var></legend><td id="dmbd4"><strong id="dmbd4"></strong></td><noscript id="dmbd4"></noscript><kbd id="dmbd4"><address id="dmbd4"></address></kbd><tt id="dmbd4"><legend id="dmbd4"><abbr id="dmbd4"><dd id="dmbd4"></dd></abbr></legend></tt><sub id="dmbd4"></sub><bdo id="dmbd4"></bdo><dfn id="dmbd4"><thead id="dmbd4"><nav id="dmbd4"><samp id="dmbd4"></samp></nav></thead></dfn><label id="dmbd4"></label><b id="dmbd4"></b><source id="dmbd4"><abbr id="dmbd4"><tfoot id="dmbd4"></tfoot></abbr></source><del id="dmbd4"></del><optgroup id="dmbd4"><big id="dmbd4"><optgroup id="dmbd4"><li id="dmbd4"></li></optgroup></big></optgroup><big id="dmbd4"></big><acronym id="dmbd4"></acronym><mark id="dmbd4"></mark><sup id="dmbd4"></sup><legend id="dmbd4"></legend><cite id="dmbd4"></cite><wbr id="dmbd4"></wbr><del id="dmbd4"></del><kbd id="dmbd4"><address id="dmbd4"></address></kbd><em id="dmbd4"><blockquote id="dmbd4"><strong id="dmbd4"></strong></blockquote></em><tr id="dmbd4"></tr><rp id="dmbd4"><acronym id="dmbd4"></acronym></rp><noframes id="dmbd4"><mark id="dmbd4"></mark></noframes><nav id="dmbd4"></nav><address id="dmbd4"><p id="dmbd4"></p></address><big id="dmbd4"><listing id="dmbd4"></listing></big><form id="dmbd4"><acronym id="dmbd4"><td id="dmbd4"><noscript id="dmbd4"></noscript></td></acronym></form><source id="dmbd4"></source><dfn id="dmbd4"></dfn><acronym id="dmbd4"><tfoot id="dmbd4"></tfoot></acronym><option id="dmbd4"><legend id="dmbd4"></legend></option><big id="dmbd4"></big><tt id="dmbd4"><tbody id="dmbd4"></tbody></tt><center id="dmbd4"><legend id="dmbd4"></legend></center></div> <script type="text/javascript">s("header");</script> <div id="x2vadh25c" class="side_header"> <div id="x2vadh25c" class="side_box"> <div id="x2vadh25c" class="indexwidth"> <a target="_blank" title="優(yōu)文網(wǎng)" href="http://www.msguai.com/" class="logo"></a> <span id="x2vadh25c" class="lanmu">論文范文</span> <div id="x2vadh25c" class="sidebar"><a href='http://www.msguai.com/' title="優(yōu)文網(wǎng)">優(yōu)文網(wǎng)</a><code>></code><a href='http://www.msguai.com/lunwen/' title="畢業(yè)論文">畢業(yè)論文</a><code>></code><a href='http://www.msguai.com/lunwen/f/' title="論文范文">論文范文</a><code>></code> 防范會(huì)計(jì)信息失真措施淺談?wù)撐?/div> <div id="x2vadh25c" class="search"> </div> <div id="x2vadh25c" class="rougao"> <a target="_blank" href="http://www.msguai.com/usr/login.html" title="我要投稿">我要投稿</a> <a target="_blank" href="http://www.msguai.com/contact.html" class="jianyi" title="投訴建議">投訴建議</a> </div> </div> </div> </div> <div id="x2vadh25c" class="main"> <div id="x2vadh25c" class="main-left"> <div id="x2vadh25c" class="article"> <script type="text/javascript">s("title_top");</script> <h1 class="title">防范會(huì)計(jì)信息失真措施淺談?wù)撐?/h1> <div id="x2vadh25c" class="info"> <span id="x2vadh25c" class="time">時(shí)間：2021-10-07 13:48:58 </span> <span id="x2vadh25c" class="sm_after_time"></span> <span id="x2vadh25c" class="source"><a target="_blank" href="http://www.msguai.com/lunwen/f/" title="論文范文">論文范文</a></span> <span id="x2vadh25c" class="source"><a target="_blank" href="http://www.msguai.com/usr/login.html" title="我要投稿">我要投稿</a></span> </div> <script type="text/javascript">s("content_top");</script> <div id="x2vadh25c" class="content"> <div id="x2vadh25c" class="excellent_articles_box"> <ul> <li id="x2vadh25c" class="excellent_articles_row"> <a target="_blank" title="學(xué)校安全防范措施" > <em></em> <span id="x2vadh25c" class="excellent_title">學(xué)校安全防范措施</span> <span id="x2vadh25c" class="excellent_star">推薦度：<i></i></span> </a></li> <li id="x2vadh25c" class="excellent_articles_row"> <a target="_blank" title="醫(yī)療事故防范措施及處理預(yù)案" > <em></em> <span id="x2vadh25c" class="excellent_title">醫(yī)療事故防范措施及處理預(yù)案</span> <span id="x2vadh25c" class="excellent_star">推薦度：<i></i></span> </a></li> <li id="x2vadh25c" class="excellent_articles_row"> <a target="_blank" title="淺談企業(yè)管理存在的問(wèn)題及對(duì)策" > <em></em> <span id="x2vadh25c" class="excellent_title">淺談企業(yè)管理存在的問(wèn)題及對(duì)策</span> <span id="x2vadh25c" class="excellent_star">推薦度：<i></i></span> </a></li> <li id="x2vadh25c" class="excellent_articles_row"> <a target="_blank" title="淺談小學(xué)語(yǔ)文新課標(biāo)心得體會(huì)" > <em></em> <span id="x2vadh25c" class="excellent_title">淺談小學(xué)語(yǔ)文新課標(biāo)心得體會(huì)</span> <span id="x2vadh25c" class="excellent_star">推薦度：<i></i></span> </a></li> <li id="x2vadh25c" class="excellent_articles_row"> <a target="_blank" title="防范養(yǎng)老詐騙總結(jié)" > <em></em> <span id="x2vadh25c" class="excellent_title">防范養(yǎng)老詐騙總結(jié)</span> <span id="x2vadh25c" class="excellent_star">推薦度：<i></i></span> </a></li> <li id="x2vadh25c" class="excellent_articles_title">相關(guān)推薦</li> </ul> </div> <p>防范會(huì)計(jì)信息失真措施淺談?wù)撐?/p><p>　　會(huì)計(jì)差錯(cuò)和會(huì)計(jì)舞弊是會(huì)計(jì)信息失真的主要表現(xiàn)形式。會(huì)計(jì)差錯(cuò)是指在會(huì)計(jì)核算時(shí)，確認(rèn)、計(jì)量、紀(jì)錄等方面出現(xiàn)的錯(cuò)誤。通常包括利用準(zhǔn)則制度不允許的會(huì)計(jì)政策；賬戶(hù)分類(lèi)以及計(jì)算錯(cuò)誤；會(huì)計(jì)估計(jì)錯(cuò)誤；在期末應(yīng)計(jì)項(xiàng)目與遞延項(xiàng)目未予調(diào)整；漏記已完成交易；提前確認(rèn)未實(shí)現(xiàn)的收入或不確認(rèn)已實(shí)現(xiàn)的收入；資本性支出與收益性支出劃分錯(cuò)誤等。會(huì)計(jì)舞弊則是指在會(huì)計(jì)工作中，在計(jì)量、確認(rèn)、紀(jì)錄、報(bào)告等方面故意違反國(guó)家會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)核算制度的規(guī)定而產(chǎn)生的錯(cuò)誤，主要包括編制假報(bào)表、做假的賬、編造假會(huì)計(jì)憑證等。會(huì)計(jì)差錯(cuò)屬于工作失誤，是無(wú)意識(shí)、無(wú)目的的錯(cuò)誤；而會(huì)計(jì)舞弊則是主觀上的故意行為，是有意識(shí)的造假，帶有明顯的政治和經(jīng)濟(jì)目的，屬于違法行為。</p><p style="text-align: center;"><img loading="lazy" src="https://p.9136.com/00/l/c2dbcec404.jpg" alt="防范會(huì)計(jì)信息失真措施淺談?wù)撐?/></p><p>　　會(huì)計(jì)差錯(cuò)和會(huì)計(jì)舞弊產(chǎn)生的結(jié)果都表現(xiàn)為導(dǎo)致會(huì)計(jì)信息失真，但其產(chǎn)生原因有所不同。</p><p>　　會(huì)計(jì)人員業(yè)務(wù)素質(zhì)不高是會(huì)計(jì)差錯(cuò)產(chǎn)生的內(nèi)在原因。會(huì)計(jì)人員是會(huì)計(jì)活動(dòng)的主體，會(huì)計(jì)信息是會(huì)計(jì)人員對(duì)會(huì)計(jì)要素進(jìn)行確認(rèn)與計(jì)量中生成的，難免要對(duì)客觀經(jīng)濟(jì)活動(dòng)的一些不確定因素進(jìn)行估計(jì)、推理和判斷，不同素質(zhì)的會(huì)計(jì)人員往往有不同的結(jié)果。一些素質(zhì)較差的會(huì)計(jì)人員由于知識(shí)水平的局限性，在對(duì)會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)方法的理解上往往會(huì)出現(xiàn)偏差，使計(jì)量出的會(huì)計(jì)數(shù)據(jù)脫離時(shí)機(jī)情況，產(chǎn)生會(huì)計(jì)差錯(cuò)，導(dǎo)致會(huì)計(jì)信息失真。會(huì)計(jì)準(zhǔn)則及會(huì)計(jì)制度自身的.不完善是產(chǎn)生會(huì)計(jì)差錯(cuò)的外部原因。一是會(huì)計(jì)準(zhǔn)則的指定過(guò)程具有很大的不確定性。首先取決于會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)的人員組成是否具有廣泛的代表性，如果代表性過(guò)窄，會(huì)計(jì)準(zhǔn)則就可能出現(xiàn)偏向性；其次取決于會(huì)計(jì)準(zhǔn)則是否具有長(zhǎng)期適用性和可行性；再次，會(huì)計(jì)準(zhǔn)則定義、釋義是否準(zhǔn)確，如果一項(xiàng)會(huì)計(jì)準(zhǔn)則的涵義有多種理解，甚至有歧義產(chǎn)生，必然會(huì)造成實(shí)務(wù)操作的不確定性。以上會(huì)計(jì)準(zhǔn)則指定的不確定因素，都會(huì)導(dǎo)致會(huì)計(jì)差錯(cuò)的產(chǎn)生，使會(huì)計(jì)信息失真。二是會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度本身的不完善。一方面，隨著企業(yè)經(jīng)營(yíng)方式的多樣化，經(jīng)營(yíng)活動(dòng)范圍的擴(kuò)大化，社會(huì)、法律和金融環(huán)境的日趨復(fù)雜化，同類(lèi)會(huì)計(jì)事項(xiàng)的個(gè)性化，法定會(huì)計(jì)政策也趨向于為企業(yè)提供更大的會(huì)計(jì)政策選擇范圍，會(huì)計(jì)方法選擇的多樣性也會(huì)產(chǎn)生會(huì)計(jì)差錯(cuò)；另一方面，由于會(huì)計(jì)制度和會(huì)計(jì)準(zhǔn)則都是由人來(lái)制定的，必然存在一些個(gè)人主觀判斷，由于人們認(rèn)識(shí)水平的局限性和認(rèn)識(shí)對(duì)象的復(fù)雜性，使得這種規(guī)范本身存在不完全符合客觀實(shí)際的地方，在這些規(guī)范、準(zhǔn)則和制度的指導(dǎo)下就有可能出現(xiàn)會(huì)計(jì)差錯(cuò)�？萍家蛩氐挠绊懯钱a(chǎn)生會(huì)計(jì)差錯(cuò)的又一個(gè)原因。隨著計(jì)算機(jī)技術(shù)在會(huì)計(jì)上的應(yīng)用，各行業(yè)都在編制自己的會(huì)計(jì)應(yīng)用軟件，由于軟件質(zhì)量參差不齊及軟件本身的不完備，在搜集整理、匯總加工、傳輸會(huì)計(jì)信息過(guò)程中往往會(huì)產(chǎn)生會(huì)計(jì)差錯(cuò)。</p><p>　　會(huì)計(jì)舞弊產(chǎn)生的根本原因是企業(yè)的兩權(quán)分離，即資本的所有權(quán)和資本運(yùn)營(yíng)權(quán)分離。在兩權(quán)分離過(guò)程中，資本所有權(quán)和資本運(yùn)營(yíng)權(quán)應(yīng)該是一個(gè)統(tǒng)一體，無(wú)論資本所有者還是資本運(yùn)營(yíng)者，都是為了一個(gè)目標(biāo)，即實(shí)現(xiàn)利潤(rùn)最大化。但是，在實(shí)現(xiàn)利潤(rùn)最大化的過(guò)程中，必然會(huì)出現(xiàn)例如利潤(rùn)分配比例等問(wèn)題。資本所有者希望憑借對(duì)財(cái)產(chǎn)的最終擁有權(quán)分享全部利潤(rùn)，而資本運(yùn)營(yíng)者卻希望保留一定比例盈余擴(kuò)大再生產(chǎn)，甚至還是考慮自身的回報(bào)。再者，資本所有者對(duì)資本運(yùn)營(yíng)者的信用程度不同，總是會(huì)采取必要手段實(shí)施對(duì)資本運(yùn)營(yíng)者的監(jiān)督，而資本運(yùn)營(yíng)者則會(huì)采取一些措施逃避其監(jiān)督，如采用虛列成本、虛列收入、虛報(bào)盈余等會(huì)計(jì)舞弊行為。會(huì)計(jì)舞弊產(chǎn)生的直接原因是利益驅(qū)動(dòng)。會(huì)計(jì)信息的生產(chǎn)者（包括會(huì)計(jì)人員、單位負(fù)責(zé)人及其他可以對(duì)會(huì)計(jì)信息施加影響的人員）與會(huì)計(jì)信息之間存在一定的利益關(guān)系，這種利益既包括集體利益，也包括個(gè)人利益；既包括直接利益，也包括間接利益。會(huì)計(jì)信息的生產(chǎn)者對(duì)利益的追求不完全相同且又不可避免，因此，會(huì)計(jì)舞弊主體受利益的驅(qū)動(dòng)進(jìn)行會(huì)計(jì)舞弊，并且其表現(xiàn)形式多種多樣。會(huì)計(jì)舞弊的間接原因是監(jiān)督不力。一是承擔(dān)主要經(jīng)濟(jì)監(jiān)督職能的審計(jì)體系（包括政府審計(jì)、行業(yè)內(nèi)部審計(jì)和社會(huì)中介機(jī)構(gòu)審計(jì)）的審計(jì)力量遠(yuǎn)遠(yuǎn)不能滿足經(jīng)濟(jì)發(fā)展的需要，無(wú)法應(yīng)對(duì)逐年增長(zhǎng)的審計(jì)業(yè)務(wù)量。二是違法者承擔(dān)的法律責(zé)任太輕，且不具體，對(duì)會(huì)計(jì)舞弊者沒(méi)有震懾力。</p><p>　　由于會(huì)計(jì)差錯(cuò)和會(huì)計(jì)舞弊產(chǎn)生的原因不盡相同，因而應(yīng)采取不同的措施進(jìn)行防范。</p><p>　　防范會(huì)計(jì)差錯(cuò)一要完善從業(yè)資格制度，加強(qiáng)后續(xù)教育，提高會(huì)計(jì)人員素質(zhì)。會(huì)計(jì)人員素質(zhì)的高低，既影響會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)核算制度的執(zhí)行效果，又影響會(huì)計(jì)工作質(zhì)量，因此，提高會(huì)計(jì)人員素質(zhì)是減少會(huì)計(jì)差錯(cuò)的關(guān)鍵。具體措施包括提高會(huì)計(jì)人員從業(yè)資格標(biāo)準(zhǔn)；加強(qiáng)會(huì)計(jì)人員從業(yè)資格管理，嚴(yán)格資格準(zhǔn)入；加強(qiáng)會(huì)計(jì)人員后續(xù)教育，幫助其提高素質(zhì)、積累經(jīng)驗(yàn)、更新知識(shí)、提高其職業(yè)判斷能力。二要建立健全內(nèi)部控制制度，預(yù)防會(huì)計(jì)差錯(cuò)。主要應(yīng)通過(guò)加強(qiáng)會(huì)計(jì)工作的內(nèi)部分工及原始憑證的審核，記賬憑證編制與審核、記賬與對(duì)賬、資產(chǎn)清查、會(huì)計(jì)報(bào)表編制與審計(jì)等相互交叉稽核和內(nèi)部審計(jì)的獨(dú)立稽核等工作，預(yù)防、發(fā)現(xiàn)并糾正會(huì)計(jì)工作中可能存在的失誤，以減少會(huì)計(jì)差錯(cuò)。</p><p>　　防范會(huì)計(jì)舞弊一要完善會(huì)計(jì)管理體制，即建立有利于會(huì)計(jì)人員獨(dú)立行使職能的會(huì)計(jì)管理體制，減少會(huì)計(jì)人員對(duì)單位領(lǐng)導(dǎo)人的依附。目前，應(yīng)繼續(xù)擴(kuò)大會(huì)計(jì)委派的范圍，向行政事業(yè)單位委派會(huì)計(jì)主管或會(huì)計(jì)人員，向國(guó)有獨(dú)資或國(guó)有控股企業(yè)委派財(cái)務(wù)總監(jiān)或會(huì)計(jì)人員。同時(shí)，還要對(duì)委派人員進(jìn)行業(yè)績(jī)考核，建立委派會(huì)計(jì)的再監(jiān)督機(jī)制。二要健全以審計(jì)監(jiān)督為主，財(cái)政、稅務(wù)、人民銀行、證券監(jiān)管、國(guó)資管理等部門(mén)相結(jié)合的監(jiān)督體系。國(guó)家審計(jì)機(jī)關(guān)應(yīng)作好財(cái)政、稅收、國(guó)有金融機(jī)構(gòu)、重點(diǎn)建設(shè)項(xiàng)目、專(zhuān)項(xiàng)資金以及主要行政機(jī)關(guān)和事業(yè)單位的審計(jì)工作，其他單位交由社會(huì)審計(jì)組織進(jìn)行審計(jì)。此外，還應(yīng)擴(kuò)大審計(jì)覆蓋面，逐步做到所有單位的年度會(huì)計(jì)報(bào)表都經(jīng)過(guò)審計(jì)；積極開(kāi)展經(jīng)濟(jì)責(zé)任審計(jì)，真正做到不經(jīng)審計(jì)不得離任，不經(jīng)審計(jì)不得提拔；要對(duì)容易出現(xiàn)會(huì)計(jì)舞弊行為的環(huán)節(jié)實(shí)施專(zhuān)門(mén)的舞弊審計(jì)，提高會(huì)計(jì)軟件的質(zhì)量，加大造假難度，提高造假成本。三要嚴(yán)格執(zhí)行國(guó)家相關(guān)法律法規(guī)，依法處罰會(huì)計(jì)舞弊者。要堅(jiān)持有法必依、執(zhí)法必嚴(yán)、違法必究；要實(shí)行嚴(yán)格的經(jīng)理、會(huì)計(jì)人員準(zhǔn)入制度，并建立企業(yè)單位領(lǐng)導(dǎo)人和會(huì)計(jì)人員信用檔案網(wǎng)絡(luò)體系。</p><script>s("content_relate");</script><p>【防范會(huì)計(jì)信息失真措施淺談?wù)撐摹肯嚓P(guān)文章：</p><p><a target="_blank" href="http://www.msguai.com/lunwen/f/20190510190111_2030842.html" title="企業(yè)會(huì)計(jì)信息失真與防范策略論文">企業(yè)會(huì)計(jì)信息失真與防范策略論文</a><span>05-10</span></p><p><a target="_blank" href="http://www.msguai.com/lunwen/caikuai/20080120160422_39436.html" title="會(huì)計(jì)信息失真的探討及防范">會(huì)計(jì)信息失真的探討及防范</a><span>01-20</span></p><p><a target="_blank" href="http://www.msguai.com/lunwen/f/20170808000008_1419810.html" title="會(huì)計(jì)信息失真論文">會(huì)計(jì)信息失真論文</a><span>08-08</span></p><p><a target="_blank" href="http://www.msguai.com/lunwen/f/20190516113307_2045336.html" title="會(huì)計(jì)信息失真原因及治理措施畢業(yè)論文">會(huì)計(jì)信息失真原因及治理措施畢業(yè)論文</a><span>05-16</span></p><p><a target="_blank" href="http://www.msguai.com/lunwenzhaiyao/jingjijunshilunwen/20100731113818_366043.html" title="淺談會(huì)計(jì)信息失真的原因與對(duì)策">淺談會(huì)計(jì)信息失真的原因與對(duì)策</a><span>07-31</span></p><p><a target="_blank" href="http://www.msguai.com/lunwenzhaiyao/jingjijunshilunwen/20100801201025_375760.html" title="淺談會(huì)計(jì)信息失真的成因及對(duì)策">淺談會(huì)計(jì)信息失真的成因及對(duì)策</a><span>08-01</span></p><p><a target="_blank" href="http://www.msguai.com/lunwenzhaiyao/jingjijunshilunwen/20100801200750_375627.html" title="淺談會(huì)計(jì)信息失真問(wèn)題的危害、原因及對(duì)策">淺談會(huì)計(jì)信息失真問(wèn)題的危害、原因及對(duì)策</a><span>08-01</span></p><p><a target="_blank" href="http://www.msguai.com/lunwen/jingji/20080120144105_25420.html" title="從模糊性透視會(huì)計(jì)信息失真論文">從模糊性透視會(huì)計(jì)信息失真論文</a><span>01-20</span></p><p><a target="_blank" href="http://www.msguai.com/lunwen/caikuai/20080120160350_39346.html" title="淺析會(huì)計(jì)信息失真">淺析會(huì)計(jì)信息失真</a><span>01-20</span></p> </div> <div id="x2vadh25c" class="local_view"></div> <script type="text/javascript">s("download_bottom");</script> <div id="x2vadh25c" class="pager"></div> </div> <script type="text/javascript">s("list_wenzhangtuijian");</script> </div> <div id="x2vadh25c" class="main-right"> <div id="x2vadh25c" class="right_fix"> <script type="text/javascript">s("right_top");</script> <script type="text/javascript">s("right_mid");</script> <div id="x2vadh25c" class="right_box"> <span>最新文章</span> <ul> <li><a href="http://www.msguai.com/lunwen/f/20181222205334_1818134.html" target="_blank" title="我已故的公爵夫人解析論文">我已故的公爵夫人解析論文</a></li> <li><a href="http://www.msguai.com/lunwen/f/20190409135723_1959050.html" target="_blank" title="地鐵與巖土錨固技術(shù)論文">地鐵與巖土錨固技術(shù)論文</a></li> <li><a target="_blank" title="淺談會(huì)計(jì)信息失真的治理的論文">淺談會(huì)計(jì)信息失真的治理的論文</a></li> <li><a target="_blank" title="淺談稅收視角下的會(huì)計(jì)信息失真問(wèn)題探討論文">淺談稅收視角下的會(huì)計(jì)信息失真問(wèn)題探討論文</a></li> <li><a href="http://www.msguai.com/lunwen/f/20190501110418_2008321.html" target="_blank" title="航空發(fā)動(dòng)機(jī)潤(rùn)滑油視情更換檢測(cè)技術(shù)探討論文">航空發(fā)動(dòng)機(jī)潤(rùn)滑油視情更換檢測(cè)技術(shù)探討論文</a></li> <li><a href="http://www.msguai.com/lunwen/f/20190429190553_2004199.html" target="_blank" title="論文致謝語(yǔ)">論文致謝語(yǔ)</a></li> <li><a href="http://www.msguai.com/lunwen/f/20190504164420_2016156.html" target="_blank" title="項(xiàng)目造價(jià)中審核管制探索論文">項(xiàng)目造價(jià)中審核管制探索論文</a></li> <li><a href="http://www.msguai.com/lunwen/f/20190122221818_1865545.html" target="_blank" title="水利水電工程施工對(duì)環(huán)境的影響論文">水利水電工程施工對(duì)環(huán)境的影響論文</a></li> <li><a href="http://www.msguai.com/lunwen/f/20190318213625_1930870.html" target="_blank" title="談初中語(yǔ)文教學(xué)與學(xué)生創(chuàng)新思維培養(yǎng)論文">談初中語(yǔ)文教學(xué)與學(xué)生創(chuàng)新思維培養(yǎng)論文</a></li> <li><a href="http://www.msguai.com/lunwen/f/20181223093707_1819060.html" target="_blank" title="高中化學(xué)核心素養(yǎng)培養(yǎng)研究論文">高中化學(xué)核心素養(yǎng)培養(yǎng)研究論文</a></li> <li><a target="_blank" title="淺談小學(xué)作文教學(xué)論文" href="http://www.msguai.com/lunwen/jiaoyu/20100630163052_165627.html">淺談小學(xué)作文教學(xué)論文</a></li><li><a target="_blank" title="淺談工程項(xiàng)目成本管理論文" href="http://www.msguai.com/lunwen/guanli/20200615080837_2414888.html">淺談工程項(xiàng)目成本管理論文</a></li><li><a target="_blank" title="冬季施工技術(shù)措施" href="http://www.msguai.com/fanwenwang/ziliao/74537.html">冬季施工技術(shù)措施</a></li><li><a target="_blank" title="自查報(bào)告及整改措施" href="http://www.msguai.com/fanwenwang/zgbg/20200519080643_2376978.html">自查報(bào)告及整改措施</a></li><li><a target="_blank" title="化學(xué)論文" href="http://www.msguai.com/lunwen/huaxue/">化學(xué)論文</a></li><li><a target="_blank" title="美術(shù)論文" href="http://www.msguai.com/lunwen/meishu/">美術(shù)論文</a></li><li><a target="_blank" title="教育論文" href="http://www.msguai.com/lunwen/jiaoyu/">教育論文</a></li><li><a target="_blank" title="法學(xué)論文" href="http://www.msguai.com/lunwen/faxue/">法學(xué)論文</a></li><li><a target="_blank" title="哲學(xué)論文" href="http://www.msguai.com/lunwen/zhexue/">哲學(xué)論文</a></li><li><a target="_blank" title="論文寫(xiě)作" href="http://www.msguai.com/lunwen/xiezuo/">論文寫(xiě)作</a></li> </ul> </div> <script type="text/javascript">s("right_bottom");</script> </div> </div> </div> <div id="x2vadh25c" class="related_article"></div> <div id="x2vadh25c" class="footer"> <p>Copyright©2006-2024<a target="_blank" title="優(yōu)文網(wǎng)" href="http://www.msguai.com/">優(yōu)文網(wǎng)</a>unjs.com版權(quán)所有<a target="_blank" href="http://www.msguai.com/contact.html" title="聯(lián)系我們">聯(lián)系我們</a><a target="_blank" href="http://www.msguai.com/usr/feedback/" title="舉報(bào)中心">舉報(bào)中心</a></p> </div> <script src="https://apps.bdimg.com/libs/jquery/1.9.1/jquery.min.js"></script> <script type="text/javascript"> if((navigator.userAgent.match(/(phone|pad|pod|mobile|ios|android|BlackBerry|MQQBrowser|JUC|Fennec|wOSBrowser|BrowserNG|WebOS|symbian|transcoder)/i))){ document.write('<script type="text/javascript" src="https://js.9136.com/cpt/cptm.js?'+RAND_STR+'" charset="utf-8"><\/script>'); } else { document.write('<script type="text/javascript" src="https://js.9136.com/cpt/cpt.js?'+RAND_STR+'" charset="utf-8"><\/script>'); } </script> <footer> <div class="friendship-link"> <p>感谢您访问我们的网站，您可能还对以下资源感兴趣：</p> <a href="http://www.msguai.com/" title="亚洲免费人人妻人人,cao78在线视频,福建一级毛片,91精品视频免费观看">亚洲免费人人妻人人,cao78在线视频,福建一级毛片,91精品视频免费观看</a> <div class="friend-links"> <a href="http://www.axiangdangdang.com">日韩高清专区,精品日韩,国产精品一区二区在线观看完整版,久久精品亚洲</a> <a href="http://www.haduowu.com">国产91观看,欧美在线观看一区二区三区,国产丝袜在线,中文字幕v视界影院</a> </div> </div> </footer> <script> (function(){ var bp = document.createElement('script'); var curProtocol = window.location.protocol.split(':')[0]; if (curProtocol === 'https') { bp.src = 'https://zz.bdstatic.com/linksubmit/push.js'; } else { bp.src = 'http://push.zhanzhang.baidu.com/push.js'; } var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(bp, s); })(); </script> </body><div id="2zamx" class="pl_css_ganrao" style="display: none;"><rt id="2zamx"><listing id="2zamx"><sub id="2zamx"><dl id="2zamx"></dl></sub></listing></rt><noframes id="2zamx"><big id="2zamx"></big></noframes><object id="2zamx"></object><fieldset id="2zamx"></fieldset><code id="2zamx"><button id="2zamx"><thead id="2zamx"></thead></button></code><meter id="2zamx"><var id="2zamx"></var></meter><table id="2zamx"></table><small id="2zamx"></small><dfn id="2zamx"><thead id="2zamx"></thead></dfn><acronym id="2zamx"></acronym><center id="2zamx"><legend id="2zamx"></legend></center><input id="2zamx"></input><sup id="2zamx"></sup><blockquote id="2zamx"><dl id="2zamx"></dl></blockquote><output id="2zamx"></output><source id="2zamx"></source><pre id="2zamx"></pre><dfn id="2zamx"><style id="2zamx"><ins id="2zamx"><pre id="2zamx"></pre></ins></style></dfn><form id="2zamx"><menuitem id="2zamx"><input id="2zamx"><abbr id="2zamx"></abbr></input></menuitem></form><small id="2zamx"><strike id="2zamx"></strike></small><strong id="2zamx"><dfn id="2zamx"></dfn></strong><em id="2zamx"><i id="2zamx"><noframes id="2zamx"><center id="2zamx"></center></noframes></i></em><pre id="2zamx"></pre><samp id="2zamx"><acronym id="2zamx"></acronym></samp><optgroup id="2zamx"><ruby id="2zamx"></ruby></optgroup><small id="2zamx"><big id="2zamx"></big></small><output id="2zamx"><rt id="2zamx"><tr id="2zamx"></tr></rt></output><rp id="2zamx"></rp><dfn id="2zamx"><thead id="2zamx"><nav id="2zamx"><kbd id="2zamx"></kbd></nav></thead></dfn><sub id="2zamx"></sub><pre id="2zamx"></pre><noscript id="2zamx"></noscript><input id="2zamx"><track id="2zamx"></track></input><var id="2zamx"></var><b id="2zamx"><div id="2zamx"><nobr id="2zamx"><xmp id="2zamx"></xmp></nobr></div></b><strong id="2zamx"></strong><xmp id="2zamx"><var id="2zamx"></var></xmp><optgroup id="2zamx"></optgroup><center id="2zamx"></center><form id="2zamx"><menuitem id="2zamx"></menuitem></form><track id="2zamx"><center id="2zamx"><tbody id="2zamx"><center id="2zamx"></center></tbody></center></track><dfn id="2zamx"></dfn><nobr id="2zamx"><address id="2zamx"><fieldset id="2zamx"></fieldset></address></nobr><abbr id="2zamx"><dd id="2zamx"><cite id="2zamx"></cite></dd></abbr><input id="2zamx"></input><thead id="2zamx"></thead><ins id="2zamx"></ins><tbody id="2zamx"></tbody><fieldset id="2zamx"></fieldset><div id="2zamx"></div><td id="2zamx"><strong id="2zamx"></strong></td><button id="2zamx"></button><acronym id="2zamx"></acronym><font id="2zamx"></font><em id="2zamx"></em><rp id="2zamx"><acronym id="2zamx"><bdo id="2zamx"><option id="2zamx"></option></bdo></acronym></rp><mark id="2zamx"><label id="2zamx"><li id="2zamx"><center id="2zamx"></center></li></label></mark><label id="2zamx"><mark id="2zamx"></mark></label><object id="2zamx"><ul id="2zamx"><dl id="2zamx"></dl></ul></object><pre id="2zamx"></pre><address id="2zamx"><label id="2zamx"></label></address><video id="2zamx"><pre id="2zamx"></pre></video><i id="2zamx"></i><pre id="2zamx"><menu id="2zamx"><video id="2zamx"></video></menu></pre><dfn id="2zamx"><thead id="2zamx"></thead></dfn><style id="2zamx"><video id="2zamx"></video></style><nav id="2zamx"><samp id="2zamx"><acronym id="2zamx"></acronym></samp></nav><nobr id="2zamx"></nobr><td id="2zamx"></td><xmp id="2zamx"><var id="2zamx"></var></xmp><strike id="2zamx"></strike><font id="2zamx"><legend id="2zamx"><abbr id="2zamx"><delect id="2zamx"></delect></abbr></legend></font><del id="2zamx"></del><ol id="2zamx"><optgroup id="2zamx"><dfn id="2zamx"><rt id="2zamx"></rt></dfn></optgroup></ol><abbr id="2zamx"></abbr><strong id="2zamx"></strong><tt id="2zamx"></tt><sub id="2zamx"></sub><dl id="2zamx"><strong id="2zamx"></strong></dl><center id="2zamx"></center><menu id="2zamx"></menu><var id="2zamx"><font id="2zamx"><cite id="2zamx"><em id="2zamx"></em></cite></font></var><center id="2zamx"><label id="2zamx"></label></center><table id="2zamx"><xmp id="2zamx"><ol id="2zamx"><small id="2zamx"></small></ol></xmp></table><td id="2zamx"><nobr id="2zamx"></nobr></td><input id="2zamx"><output id="2zamx"></output></input><source id="2zamx"></source><tt id="2zamx"><tbody id="2zamx"></tbody></tt><menu id="2zamx"><video id="2zamx"></video></menu><small id="2zamx"><thead id="2zamx"><thead id="2zamx"></thead></thead></small><div id="2zamx"><strong id="2zamx"><abbr id="2zamx"><tfoot id="2zamx"></tfoot></abbr></strong></div><noscript id="2zamx"></noscript><b id="2zamx"></b><small id="2zamx"><b id="2zamx"></b></small><tbody id="2zamx"></tbody><menu id="2zamx"></menu><sup id="2zamx"><kbd id="2zamx"></kbd></sup><fieldset id="2zamx"></fieldset><small id="2zamx"><b id="2zamx"></b></small><abbr id="2zamx"><dd id="2zamx"><small id="2zamx"></small></dd></abbr><legend id="2zamx"></legend><strong id="2zamx"></strong><b id="2zamx"><p id="2zamx"><nobr id="2zamx"><del id="2zamx"></del></nobr></p></b><pre id="2zamx"><style id="2zamx"></style></pre><samp id="2zamx"></samp><pre id="2zamx"><pre id="2zamx"><button id="2zamx"><source id="2zamx"></source></button></pre></pre><ol id="2zamx"></ol><optgroup id="2zamx"><big id="2zamx"></big></optgroup><th id="2zamx"><option id="2zamx"><xmp id="2zamx"></xmp></option></th><tt id="2zamx"></tt><b id="2zamx"><progress id="2zamx"><s id="2zamx"><noscript id="2zamx"></noscript></s></progress></b><acronym id="2zamx"><s id="2zamx"><noscript id="2zamx"></noscript></s></acronym><del id="2zamx"></del><small id="2zamx"><b id="2zamx"></b></small><strike id="2zamx"></strike><center id="2zamx"></center><pre id="2zamx"><big id="2zamx"></big></pre><ruby id="2zamx"></ruby><output id="2zamx"></output><sup id="2zamx"></sup><ul id="2zamx"></ul><center id="2zamx"><label id="2zamx"></label></center><rp id="2zamx"><address id="2zamx"></address></rp><nav id="2zamx"></nav><tfoot id="2zamx"><noframes id="2zamx"><big id="2zamx"></big></noframes></tfoot><small id="2zamx"></small><label id="2zamx"></label><ul id="2zamx"><dl id="2zamx"><strong id="2zamx"></strong></dl></ul><b id="2zamx"></b><table id="2zamx"></table><p id="2zamx"></p><source id="2zamx"><abbr id="2zamx"><thead id="2zamx"></thead></abbr></source><var id="2zamx"><font id="2zamx"><strike id="2zamx"><em id="2zamx"></em></strike></font></var><acronym id="2zamx"></acronym><b id="2zamx"><progress id="2zamx"><nav id="2zamx"><kbd id="2zamx"></kbd></nav></progress></b><font id="2zamx"></font><rt id="2zamx"></rt><noscript id="2zamx"><sup id="2zamx"><table id="2zamx"><wbr id="2zamx"></wbr></table></sup></noscript><dl id="2zamx"></dl><source id="2zamx"></source><progress id="2zamx"></progress><dd id="2zamx"></dd><mark id="2zamx"><object id="2zamx"><ul id="2zamx"><tbody id="2zamx"></tbody></ul></object></mark><rp id="2zamx"><xmp id="2zamx"></xmp></rp><td id="2zamx"></td><fieldset id="2zamx"><pre id="2zamx"><big id="2zamx"></big></pre></fieldset><input id="2zamx"><track id="2zamx"></track></input><thead id="2zamx"></thead><tbody id="2zamx"><dfn id="2zamx"><legend id="2zamx"></legend></dfn></tbody><i id="2zamx"><track id="2zamx"><center id="2zamx"><strong id="2zamx"></strong></center></track></i></div> </html>