CAJ | 학술논문

新会计准则是当前财务工作适应市场经济的基础，特别对于上市公司的会计和财务工作有着直接的指导作用。目前上市公司财务容易出现舞弊问题，这会导致上市公司经济工作出现纰漏，给上市公司和经济体系带来严重威胁。我们不能单从研究新会计准则和财务舞弊的概念入手，还应分析上市公司财务存在财务舞弊的主要原因，在新会计准则基础上，做好上市公司财务审计制度，研究预防舞弊现象的策略与方法。
신회계준칙시당전재무공작괄응시장경제적기출，특별대우상시공사적회계화재무공작유착직접적지도작용。목전상시공사재무용역출현무폐문제，저회도치상시공사경제공작출현비루，급상시공사화경제체계대래엄중위협。아문불능단종연구신회계준칙화재무무폐적개념입수，환응분석상시공사재무존재재무무폐적주요원인，재신회계준칙기출상，주호상시공사재무심계제도，연구예방무폐현상적책략여방법。
The new accounting standards are currently working to adapt the financial foundation of the market economy, especially for the listed company's accounting and financial work has a direct role in guiding. Currently listed companies' financial fraud prone to problems, which will lead to a listed company's economic work flaws, listed companies and the economic system to pose a serious threat. We can not Research on the concept of new accounting standards and financial fraud to start, but also the main reason for the financial analysis of listed companies 'financial fraud exists in the new accounting standards on the basis of good listed companies' financial audit system, Research on fraud prevention strategies and methods.