会计造假的防范与治理研究

目 录

中文摘要 ????????????????????????????Ⅰ 英文摘要 ????????????????????????????Ⅱ 第1章 会计造假的基本阐释

1.1 会计造假的基本含义??????????????????????1 1.2 会计造假的现状????????????????????????1 1.3 会计造假可能出现的趋势????????????????????1

第2章 会计造假的主要原因与表现形式

2.1会计造假的主要原因??????????????????????2 2.1.1法律监督机制不完备，会计规范体系不完善??????????2 2.1.2相关会计法律法规的不完善?????????????????2 2.1.3会计人员素质不高，会计职业道德失范????????????2 2.1.4 法律惩罚打击力度不够，造假收益远大于造假成本???????2 2.1.5会计人员工作环境差????????????????????3 2.2常见的会计造假表现形式????????????????????3 2.2.1 隐瞒销售收入，帐外设帐??????????????????3 2.2.2 乱列成本费用，利润巨额冲销????????????????3 2.2.3 虚假确认收入，追求利润最大化???????????????4 2.2.4 会计科目混乱，业务处理不规范???????????????4 2.2.5 高估资产，虚拟资产大量渗透????????????????4 2.2.6 巧调帐外物资，私设小金库?????????????????4

第3章 会计造假的危害

3.1 严重破坏市场经济秩序?????????????????????5 3.2 侵害会计资料使用者利益????????????????????5 3.3 有损会计队伍自身形象?????????????????????5 3.4 危急个人或经营主体的自身生存?????????????????5

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第4章 会计造假的防范与治理措施

4.1 建立健全会计法律法规，杜绝会计造假??????????????7 4.2 强化社会审计，完善会计师制度，加强会计对社会经济的监管????7 4.3 完善内部控制制度，提高企业内部管理??????????????8 4.4 加大处罚力度，提高会计的造假成本???????????????8 4.5 提高会计人员综合素质?????????????????????8 4.6 制定相关策略，杜绝会计造假??????????????????9

结论 ……………………………………………………………………10 参考文献 ………………………………………………………………11 原创申明 ………………………………………………………………12

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摘 要

近年来，不论是国际还是国内，会计造假案件不断出现，成为危害社会政治经济秩序的顽症。以当今世界上经济发达的美国为例，近段时间，美国相继发生了“安然”、“施乐”等一系列财务丑闻，致使美国股市遭到重创。在我国，形势也不容乐观，例如近年中国大陆出现的欧亚农业、农凯等会计造假案。

随着我国经济的迅速发展，会计信息在各种领域所发挥的作用日益重要。然而，会计造假这个现实生活中久治不愈的顽症，一直严重扰乱着我国正常的社会经济秩序，在一定程度上影响了我国的经济发展。近年来，尽管相关会计法律、法规得到不断的完善，会计信息也越来越被广大决策者、投资者、债权人、企业管理者等会计信息使用者所重视，但总有一些人想尽方法、挖空心思的钻空子，导致会计造假、会计信息失真的现象越来越严重，几乎成为了一种较为普遍的现象，成为了影响着整个社会经济秩序的重要因素。要想有效的遏制会计造假，除了不断的完善相关法律、法规，还得利用各界的监督，内外形成合力，从根部源头抓起，在更严重的危害发生之前防患于未然。为了深刻揭示会计造假原因，为会计打假提供坚实的依据，本文通过对会计造假的主要手段及会计造假原因进行了深入的分析，提出了一些解决的措施，对进一步完善会计、审计制度进行了积极的探讨。

关键字：会计造假 原因分析 防范意义 治理措施

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武汉大学珞珈学院本科毕业论文

Accounting fraud prevention and Governance

ABSTRACT

In recent years, whether international or domestic, accounting fraud cases continue to appear against the socio-political and economic order, chronic disease. In today's world economic development of the United States, for example, recently, the United States have occurred in a series of financial scandals of Enron ,Xerox , resulting in the U.S. stock market was hit. In China, the situation is not optimistic Eurasian agriculture, Nong Khai, such as mainland China in recent years, accounting fraud case.

With the rapid development of China's economy, the growing importance of the role of accounting information in various fields. However, the accounting fraud this chronic problem permanently in real life, has been seriously disrupting the normal social and economic order, and to some extent affected the economic development of our country. In recent years, despite the continuous improvement of the relevant accounting laws, regulations, accounting information is increasingly the majority of decision-makers, investors, creditors, business managers, and other users of accounting information seriously, but there are always some people making every effort to rack their brains to the advantage of the loopholes, leading to accounting fraud, accounting information distortion is more and more serious, almost become a more common phenomenon, has become an important factor affecting the

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武汉大学珞珈学院本科毕业论文

entire social and economic order. In order to effectively curb accounting fraud In addition to the continuous improvement of relevant laws, regulations, have to make use of community supervision, both inside and outside to form a joint force, grabbed the source from the roots, and take preventive measures before the more serious harm. Profoundly reveals the reasons of accounting fraud, and provide a solid basis for accounting crackdown, this paper conducted in-depth analysis of the primary means of accounting fraud and accounting fraud reasons, put forward some measures to solve, to further improve the accounting, auditing system positive Discussion.

Keywords: Accounting fraud Cause Analysis Significance of prevention Control measures

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