企业会计舞弊与防范研究本科论文

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河南财经学院

HENAN UNIVERSITY OF FINANCE AND ECONOMICS 自学考试（会计专业）本科生论文

论文题目：企业会计舞弊与防范研究

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企业会计舞弊与防范研究

摘要

企业会计舞弊萌芽、产生、蔓延于一定的管理环境之中。无论管理环境中的哪个因素出了问题，都会影响到管理的质量，可能造成管理失效，从而导致会计舞弊的发生。我国目前正处在经济转轨时期，会计的宏观管理在顺应市场经济转化方面还存在滞后问题，与国际现代化会计管理还存在一定差距，因此，有必要从企业管理环境的角度对会计舞弊因子进行分析，从而加强内部控制，遏制会计舞弊。

会计舞弊行为同其他违法性经济行为一样，并不是孤立存在的，而是人的趋利行为和特定制度背景下的产物，说到底是人们的心理动机与各种制度相碰撞的结果。单纯的内部控制制度不足以架起社会与企业之间的有效信息传递机制。对会计舞弊防治与会计监管研究，有利于会计诚信体系及制度建设。会计诚信能有效维护社会各方利益。会计作为市场经济中一种重要管理活动或信息系统，能为社会生产提供管理所必需的各种经济信息，能综合反映企业经营活动的所有最重要方面，为信息使用者进行经济决策和参与管理起到重要作用。会计信息失真将会扰乱市场经济秩序，就会损害社会各方面利益，严重阻碍经济发展。建立会计诚信体系，加强对会计诚信评定和监督，将大大减少因会计信息失真对市场经济造成的不必要损失。市场经济是建立在诚信基础上的法制经济与诚信制度具有很强的互补作用。会计舞弊作为一种企业行为,在经济生活中屡见不鲜,屡禁不止,它已经成为市场经济中的一个热点。本文主要论述会计舞弊产生的原因及防范措施。

关键词：会计舞弊原因危害有效性对策研究

Prevention of corporate and accounting fraud

ABSTRACT

Budding corporate accounting fraud, resulting in, the spread in certain management environment. No matter which factor in the management of the environment is a problem, will influence the quality of management, may cause management failure, leading to the occurrence of accounting fraud. China is now in the economic transition period, accounting, macro-management in response to a market economy into lag problems still exist, and international modern accounting management there is still a gap, therefore, it is necessary from the perspective of corporate management of the environment factors of accounting fraud to strengthen internal control, contain accounting fraud.

With accounting fraud, like other illegal economic behavior, not isolated, but the person's benefits or reduce the system behavior and context of a particular product, the final analysis, people's psychological motivations collide with the results of various systems. Simple enough to set up internal control system of effective social and business information transmission mechanism between. Accounting accounting fraud prevention and control research, is conducive to the accounting system and system construction integrity. Accounting integrity can effectively safeguard social interests of all parties. Accounting as a market economy, an important management activities or information systems, management can be essential for the social production of a variety of economic information, business activities can reflect all of the most important aspects, for the information users in the management of economic policy-making and play an important role.

Accounting information would disrupt the market economic order, it will harm the interests of all parties, a serious impediment to economic development. Establish the accounting credit system, strengthening the integrity of assessment and monitoring of accounting, accounting information will greatly reduce the distortion of the market economy unnecessary losses. Market economy is built on the rule of law in good faith based on the economy and credit system has a strong complementary role. Act as a corporate accounting fraud, common in economic life, despite repeated prohibitions, it has become a hot market economy. This paper discusses the causes of accounting fraud and preventive measures.

KEYWORDS：accounting fraud reason for the effectiveness of countermeasures against