会计舞弊的形成原因及治理

高等教育自学考试

毕业设计（论文）

题目：会计舞弊的形成及治理专业班级：企业财务管理12级

姓名：***

指导教师姓名: 肖全芳

所属助学单位:武汉理工大学职业技术学院

2015年

目录

摘要..................................................................................................... I 前言 .............................................................................................. III 1 会计舞弊概述 (1)

1.1 会计舞弊概念 (1)

1.2 会计舞弊表现形式 (1)

1.3 会计舞弊种类 (2)

1.4 会计舞弊手段 (3)

2 会计舞弊危害 (5)

2.1 对企业的危害 (5)

2.2 对利益相关者的危害 (6)

2.3 对会计行业的危害 (6)

2.4 对证券市场的危害 (7)

3 会计舞弊形成原因分析 (8)

3.1 信息不对称是会计信息舞弊的根本原因 (8)

3.2 经济利益的驱动是会计舞弊的催化剂 (8)

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3.6 法律意识淡薄,甚至是有法不依 (10)

4 会计舞弊的治理方法 (11)

4.1 严格执法，加大处罚力度 (11)

4.2 建立健全企业内部控制制度 (11)

4.3 提高会计人员素质 (12)

4.4加强监督，使外部监督和内部监督配合一致 (12)

结论 (13)

参考文献 (14)

鸣谢 (16)

摘要

随着经济社会的不断发展，会计舞弊现象日趋严重。会计舞弊并不是一个简单的会计人员业务素质和职业道德问题，其背后有着复杂的经济与社会根源。论文主要针对会计舞弊的形成原因及其给社会带来的危害，对经济的发展造成的不良影响进行研究分析，并根据分析结果给出治理方案。论文通过对会计造假根源的分析得出以下启示：对于会计舞弊，我们必须从源头入手，标本兼治，这样才能有效地杜绝会计造假。另外，培养全面高素质的人才，提高会计工作人员的道德修养和文化素质，依法打击会计造假，形成法律的威严和约束力也是杜绝会计造假的有力措施。

论文主要从五个方面对会计舞弊的形成原因及治理进行了分析，前言部分主要对研究目的、研究背景、研究意义、研究内容等进行简单的阐述；一是会计舞弊的概述，主要从会计舞弊的概念、表现形式、舞弊种类等方面进行分析；二是对会计舞弊危害的分析，分别从会计舞弊对企业的危害，对利益相关者的危害，对企业会计的危害，对证券市场的危害；三是会计舞弊的形成原因；四是会计舞弊的治理方法。

关键词：会计舞弊，危害，治理。

The reasons and governance

for the formation of accounting frauds

ABSTRACT

With the development of social economy, accounting practices more and more serious. Accounting fraud and is not a simple accounting personnel service quality and the occupational ethics problems behind the have complex economic and social root. This article mainly aims at the formation and accounting fraud to society brought harm caused to the development of economy, the adverse effects of research and analysis, and according to the results of analysis gives management plan. Based on the analysis of accounting fraud root follows for accounting fraud revelation: from the source, we must start, specimen and cure, such ability effectively eliminate accounting fraud. In addition, cultivate all-round high-quality talents, improve accounting work personnel's moral accomplishment and culture quality, formed in accordance with the accounting fraud, blow the majesty of the law and binding is also strong measures to eradicate accounting fraud.

Thesis mainly of accounting fraud from five aspects of the causes and management are analyzed, an introduction to research objectives, main research background, the research significance, the research content of simple expatiated; The first chapter is theoretical overview of the accounting frauds, mainly from the concept of accounting frauds, manifestation, analyzed the fraud species; Chapter 2 is the analysis of accounting fraud, respectively from the harm of the accounting frauds income via, expenses fraud fraud means, non-business and losses operation profit, accounting fraud of expression, to harm the economic development and the accounting industry has brought harm etc analysis; Chapter 3 is the cause of formation of the accounting fraud; The fourth chapter is accounting frauds treatment.

KEY WORDS:accounting fraud,Harm, governance