文档介绍：摘要
进入20世纪90年代以来,世界性的公司财务报告会计舞弊行为日益猖獗。我国企业财务报告的会计舞弊行为也较为严重。为此,我国新的《会计法》特别制定防止财务报告会计舞弊的条款,规定了企业、社会和政府3位1体的监管体系。针对财务报告的会计舞弊行为,有必要从社会角度来研究财务报告会计舞弊的根源,动机,从而达到防范其行为的作用。
本文从会计舞弊的含义出发,以会计舞弊的方式为切入口,分析会计舞弊的动因:经济利益矛盾是产生财务报告舞弊的根源,市场政治是产生财务报告舞弊行为的添加剂;企业负责人是财务报告舞弊的元凶,国家财政监督的弱化,这些都导致了会计舞弊的形成,正因如此,要学会鉴别会计舞弊,要加大力度严惩会计舞弊行为,同时要加强会计监督的内部控制,严防会计舞弊的源头出现。最后提出,只有找准原因、对症下药,才能真正解决我国目前会计监督中存在的各项空缺问题。只有如此,才能真正确保会计信息的真实性与可靠性,维护会计信息使用者的合法权益,为我国的经济建设作出最大的贡献。
关键词:会计舞弊;会计信息;动因
Abstract
Since the 1990 s, the world of corporate financial accounting report fraud is rampant. Our country enterprise accounting fraud financial reporting is relatively serious. Therefore, our country the new "accounting law" special set rules to prevent accounting fraud in financial report, provisions of the enterprise, society and government three 1 body's regulatory system. Accounting for financial reporting fraud, it is necessary from a social point to study the root of the financial reporting of accounting fraud, motivation, so as to prevent its behavior.
In this paper, starting from the understanding of the meaning of accounting fraud, accounting fraud manner for introduction, understand the reasons for accounting fraud: economic interests contradiction is the root of the financial reporting fraud, political market is the financial report fraud additive; , head of the enterprise is the financial report fraud, financial supervision and the weakening of, all of these lead to the formation of accounting fraud, that is why we have to learn how to identify accounting fraud, should intensify efforts to punish accounting fraud, should strengthen the accounting supervision and internal control at the same time, by presenting the origin of accounting fraud. Finally put forward, only find reasons, suit the remedy to the case, can truly solve China's current accounting supervision problems in the vacancy. Only so, can really ensure the authenticity and reliability of accounting information, safeguard the legitimate rights