文档介绍:自学考试本科毕业生毕业论文从会计舞弊案例看会计准则与制度改进和完善的主要路径考生姓名专业会计考生姓名指导教师 XXXXXXXXXXXXXXXX 通迅地址邮政编码电子邮箱联系方式二○一三年八月毕业论文原创性声明本人郑重声明:所呈交毕业论文,是本人在指导教师的指导下,独立进行研究工作所取得的成果。除文中已经注明引用的内容外,本论文不包含任何其他人或集体已经发表或撰写过的作品成果。对本文的研究做出重要贡献的个人和集体,均已在文中以明确方式标明。本人完全意识到本声明的法律结果由本人承担。论文作者签名: 年月日摘要随着现代经济的迅速发展,会计信息对经济活动的影响越来越大,各方因利益原因致使会计舞弊现象频发,是经济市场存在问题的集中暴露,体现出深层次制度的不健全。本文从介绍会计舞弊的概念、舞弊常见手段与危害出发,在对会计环境及会计舞弊原因分析的基础上,探讨会计准则与制度改进和完善的主要路径。【关键词】会计舞弊案例会计国际化中介机构人才中南财经政法大学本科毕业论文目录一、会计舞弊介绍··························································· (1) (一) 会计舞弊的概念·········································· (1) (二) 会计舞弊常见原因与手段······························ (1) (三)会计舞弊危害············································· (1) 二、会计舞弊案例分析——银广夏事件························· (1) (一) 银广夏事件················································ (1) (二) 事件影响··················································· (2) 三、从会计舞弊出发探讨会计准则与制度改进与完善的主要路径·················································································· (2) (一) 会计国际化·········