会计舞弊的形成与治理

摘要：会计舞弊是指在会计工作中，在会计计量、确认、记录和报告等方面违反国家会计法律、法规和准则，人为地故意调整收入、费用，从而调节经营成果，进而人为地调节资产、负债和财务状况。根据会计舞弊采取的手段和达到的目的分析，它与一般的会计错误就存在本质性的区别，会计舞弊从本质上来说就是一种违法的经济行为。从我国与国外发生的会计舞弊案件中分析，会计舞弊严重危害到国家经济的宏观调控能力，严重危害相关会计信息使用者的权益，严重危害优良的社会风气还有会计职业道德规范。由于舞弊的形式多样和巨大的危害，因此，深入分析我国会计舞弊现象的形成是十分必要的。本文从会计舞弊的概念和危害分析入手，从多个方面解释舞弊的形成。根据这些形成的原因，也提出了调整企业法人的治理结构、健全市场机制、加强注册会计师的独立性、加强政府监管的力度以及对会计人员的诚信教育五种治理的方法。57668

毕业论文关键词：会计舞弊；会计舞弊形成；治理方法

The formation and management of accounting fraud

Abstract： Accounting fraud refers to the accounting work in the accounting measurement, validation, side recording and reporting violations of national accounting laws, regulations and guidelines, artificially deliberately adjusted income, expenses, thereby adjusting the operating results, thereby artificially adjusted assets, liabilities and Financial status. According to the means of accounting fraud and taken to achieve the purpose of analysis, it is with the general accounting error on the essential differences exist, the economic behavior of accounting fraud in essence is a kind of illegal. From an accounting fraud occurred in our country and abroad analysis, accounting fraud seriously endangering the macro-control capacity of the national economy, and serious harm to the interests of users of accounting information related to a serious threat to the social atmosphere as well as good accounting professional ethics. Because of the perse forms of fraud and enormous harm, therefore, in-depth analysis of the formation of accounting fraud is very necessary. In this paper, the analysis of the concept from accounting fraud and harm explain the formation of fraud in many ways. According to these reasons for the formation, but also proposed a governance corporate restructuring, improve the market mechanism, strengthening the independence of the CPA, and the efforts to strengthen government supervision method of accounting personnel honesty education five kinds of governance.

KeyWords： Accounting fraud; Formation of accounting fraud; Treatment method

绪论1

一、会计舞弊的概念及形式 2

（一）会计舞弊的概念 2

1、会计舞弊可以分为三种基本手段 2

2、根据目的差异可以将会计舞弊可以分为四种 2

（二）会计舞弊的形式 2

二、会计舞弊的现状与危害分析 4

（一）会计舞弊的现状 4

（二）会计舞弊的危害性 4

三、会计舞弊的形成 5

（一）形成会计舞弊的内在原因 5

1、会计信息的不对称 5

2、经济利益与政治利益的驱动 5

3、企业治理结构的失效 6

（二）形成会计舞弊的外在原因 6

1、注册会计师审计质量低下 6

2、政府的监管能力不足 7

3、社会道德的诚信危机 7

四、会计舞弊的治理 8

（一）完善企业法人治理结构 8

（二）健全市场机制 9

（三）加强政府监管的力度 9

（四）加强对会计人员的诚信教育 10

结论 12

致谢 13

参考文献14

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