会计造假的原因与治理措施

摘要

会计信息的准确性决定着企业的经营状况的真实性。随着我国经济的飞速发展：会计信息在各种方面所表现的效用也逐渐重要，会计信息准确性得到越来越多的重视，所以会计信息造假的问题就显得很突出，但是会计信息造假事件的一直出现，严重扰乱了中国正常的社会经济秩序，会计信息造假现象的存在，对我国社会主义经济秩序的良好发展和社会稳定有很大影响。

本文是从会计造假的国内外治理研究现状与意义入手，并就快加造假的微观与宏观的原因进行了细致深入的分析。分别从宏观方面的产权因素、法制因素、外部监督因素以及微观方面的会计治理结构因素、会计造假利润因素、会计从业人员素质因素进行了详细的阐述，从而最深刻详细的找寻会计造假原因。同时，针对以上问题提出了相应的对策。

笔者认为要想有效的遏制会计造假现象，还必须不断地完善相关的法律法规，利用各界的监督，内外兼顾的从源头抓起为营造良好的社会经济秩序而不懈努力。关键词：会计造假；会计假账；内部控制制度；

Abstract

The accuracy of the accounting information the authenticity of determine the operating performance of companies. With the rapid development of economy in our country: the effectiveness of accounting information in a variety of performance is increasingly important, get more and more attention to accuracy of accounting information, so the problem of accounting information fraud is very outstanding, but making false accounting information has been seriously disturbed the normal social economic order, the existence of the phenomenon of false accounting information, to the good development of China's socialist economic order and social stability has a great influence. This article from the governance research status at home and abroad and the significance of accounting fraud, and fast and the cause of the fraud of micro and macro are detailed analyzed. Respectively from the macro aspects of property rights, legal system, external supervision and the micro aspects of the accounting governance structure, profit accounting fraud, accounting personnel quality factor has carried on the detailed elaboration, and the most profound detailed to find reasons for accounting fraud. At the same time, puts forward the corresponding countermeasures, aiming at the above problems. The author thinks that in order to effectively curb accounting fraud phenomenon, must also constantly perfect the relevant laws and regulations, use of supervision, from all walks of life both inside and outside from the source to create a good social and economic order and make unremitting efforts.

Keywords: Accounting fraud; Accounting fraud; The internal control system;

目录

摘要 ..................................................................I Abstract ..............................................................II 1绪论.. (1)

1.1研究背景 (1)

1.2研究意义 (1)

1.2.1理论意义 (1)

1.2.2实际意义 (1)

1.3国内外研究现状 (1)

1.3.1国内研究现状 (1)

1.3.2国外研究现状 (2)

1.4研究思路与方法 (2)

2会计造假原因 (3)

2.1会计造假原因宏观因素分析 (3)

2.1.1产权因素 (3)

2.1.2法制因素 (3)

2.1.3外部监督因素 (4)

2.2会计造假原因微观因素分析 (4)

2.2.1会计治理结构因素 (4)

2.2.2会计造假利润因素 (4)

2.2.3会计从业人员素质参差不齐 (5)

3会计造假的防治措施 (6)

3.1会计造假宏观因素治理 (6)

3.1.1明晰产权，完善我国产权制度 (6)

3.1.2健全法制建设 (6)

3.1.3加强外部监管力度 (7)

3.2会计造假原因的微观因素治理措施 (7)