什么是會(huì)計(jì)操縱
會(huì)計(jì)操縱有兩方面含義:1、在會(huì)計(jì)規(guī)則框架內(nèi)對(duì)會(huì)計(jì)數(shù)據(jù)進(jìn)行有意識(shí)的處理,屬于合法會(huì)計(jì)操縱;2、不遵循會(huì)計(jì)規(guī)則的安排,在會(huì)計(jì)框架之外進(jìn)行會(huì)計(jì)操縱,屬于非法會(huì)計(jì)操縱,所生產(chǎn)出的會(huì)計(jì)信息則沒(méi)有真實(shí)性。