试论会计造假及防范措施.doc

中南财经政法大学辅修双学位 学士学位论文 成绩 题目： 试论会计造假及防范措施 主修学校 中南财经政法大学 专业年级 哲学0701 辅修学校 中南财经政法大学 辅修专业、班级 会计0701 学生姓名 孙子建 学 号 0701010107 指导教师 张慧德 副教授 2011 年 4 月 14 日 试论会计造假及防范措施 摘要：近年来不论是在国际上还是在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会计造假已成为一种世界现象会计造假的危害是多方面的,既扰乱了经济秩序滋长腐败又打击了投资者信心损害了会计人员形象。企业会计造假问题已成为社会关注的焦点它危及到国家、企业和社会个人的利益可能成为制约中国改革政策选择、改革中的资源配置和改革后的绩效评估的瓶颈。因而有效解决会计造假问题已成为中国政府和学术界面临的重大课题。会计信息披露制度作为证券市场实现公开、公平、公正原则的重要保障随着会计规则体系的不断完善证券监管的力度不断加强和注册会计师行业的发展逐步建立、发展和完善起来。但是我国会计信息披露的现状不容盲目乐观证券市场中尚有一些公司利用各种舞弊手段人为降低会计信息质量使其缺乏客观性和相关性从而影响会计信息对投资者决策的可信度。会计造假严重地扰乱了整个社会经济发展秩序。从我国实际情况来看其主要原因法律监督不力行政监督管理体制不合理、监督不到位社会监督缺乏有效性会计政策前瞻性不够法人治理结构不完善完善财务报告法律体系，规范会计信息披露行为国家应该建立合理的行政监督管理体制强化社会审计监督，提高注册会计师执业质量制订较完善的会计准则完善公司法人治理结构，从源头上杜绝会计行为的发生关键词：会计；ABSTRACT:In recent years, both international and domestic, accounting fraud cases appear ceaselessly, become a danger for keeping the political and economic order accounting fraud has become a world phenomenon. The dangers of accounting fraud is various, already disturbing the economic order and develops corruption, and hit the investor confidence and harm the accounting personnel image. Enterprise accounting fraud has become the focus of attention of the society, which endanger the state, enterprises and social personal interests, may become restricts the reform policy choice, in the reform of the resource allocation and reform of the performance evaluation bottleneck. Therefore, how to effectively solve the accounting fraud problem, has become Chinas government and academia faces major issue. Accounting information disclosure system and as securities market realization of openness, fairness, impartiality principle of important protection, along with accounting rule system of continuous improvement and securities regulatory increasingly strengthen and certified public accountants industry development, and gradually establish and develop and perfect rise. However, Chinas present situati