会计造假的防范与治理措施论文.doc

湖南交通职业技术学院 毕业论文 会计造假的防范与治理措施 学院：物流管理学院 年纪专业：2011级会计专业 姓名：周萌 学号：201113270324 指导老师：宁静华老师 湖南.长沙 提交日期: 2013年11月1号 目 录 摘要与关键字··························································5 引言····································································5 一、会计造假的基本内容····································6 （一）会计造假的基本含义·····································6 （二）会计造假的变现形式·····································6 1、编制虚假会计凭证、账簿、分析报表，提供虚假会计信息··················6 2、大做成本文章，虚增企业利润········································6 3、 进行违规税金核算，维护小团体利益·································6 会计造假的危害·······································7 1、 严重破坏市场经济秩序·············································7 2、 侵害会计资料使用者利益············································7 3、 有损会计队伍自身形象··············································7 4、 危及经营主体自身生存··············································7 二、会计造假的现状及预测未来出现的趋势····················7 （一）会计造假的现状·········································7 （二）会计造假可能出现的趋势·································7 三、会计造假的原因·········································8 （一） 法律监督机制不完备，会计规范体系不完善·················8 （二）相关会计法律法规的不完善·······························8 （三） 法律惩罚打击力度不够··································8 （四） 会计人员素质不高，会计职业道德失范·····················9 四、会计造假的防范和治理措施······························9 （一） 会计法律法规体系，使之符合市场经济的要求················9 1、会计法律，法规体系，补充、完善会计准则和会计制度·················9 2、加大会计直发力度，维护法律的权威性、严肃性·····················9 3、加强会计法律法规的宣传教育·····································9 （二） 政府职能，完善分配奖励机制····························10 1 、政企职责分开，减少政府对企业的干预···························10 2 、建立完善科学的考核标准和分配奖励机制··························10 （三） 严格会计人员的管理制度，提高会计工作质量水平··········10 （四）明细企业产权，建立现代企业管理制度·····················10 （五） 改善审计体系，强化审计监督····························10 1 、审计监督·····················································10 2 、完善约束机制，加强企业内部审计·······························11 3 、加强监督，强化社会审计·········································11 （六） 提高会计人员素质·····················