| 采购和会计支出系统中的舞弊预防与查证研究 |
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| 引用本文： | 汤常一. 采购和会计支出系统中的舞弊预防与查证研究[J]. 辽宁公安司法管理干部学院学报, 2003, 0(3): 70-72 |
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| 作者姓名： | 汤常一 |
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| 作者单位： | 中国刑警学院,辽宁,沈阳,110035 |
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| 摘 要： | 采购和会计支出系统中,业务发生频繁,会计凭证量大,涉及专业性强,致使对采购舞弊查证困难,本文从采购内部控制和舞弊查证两个方面进行剖析。
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| 关 键 词： | 采购 支出 舞弊 预防 查证 |
| 文章编号： | 1009-1416(2003)03-70-03 |
| 修稿时间： | 2003-04-06 |
Prevention of Embezzlement and Investigation of Purchase and Accounting Payout |
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| Tang Changyi. Prevention of Embezzlement and Investigation of Purchase and Accounting Payout[J]. Journal of Liaoning Administrators College of Police and Justice, 2003, 0(3): 70-72 |
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| Authors: | Tang Changyi |
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| Abstract: | In the system of purchase and ac-counting payout, business is very frequent. Theamount of accounting business is so large, andthere are a lot of concerning speciality, whichcause difficulties in the investigation of pur-chase embezzlement. This article analyses itfrom inside control of purchase and the methodof embezzlement investigation. |
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| Keywords: | purchase accounting payout embezzlement prevention investigation re-search |
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