会计舞弊的成因及对策的论文.docVIP

会计学专业本毕业论文 题 目： 会计舞弊的成因及对策　　　　　　　 学 号： 051120488 姓 名： 姚　琼 学 校： 怀化电大 指导老师： 余盛美 答辩日期： 论文成绩： 湖 南 广 播 电 视 大 学 内　容　提　要 会计舞弊是指会计人员或有关人为了谋取经济利益采取的非法手段进行会计处理的一种不法行为。会计舞弊问题一直是会计审计等共同关注的问题，随着经济体制的改革不断深入，会计舞弊对社会经济的危害越来越明显，能否对会计舞弊进行切实有效的治理，受到人们的普遍关注，本文分析了会计舞弊产生的原因，就如何采取措施对会计舞弊进行有效地治理，进行具体探讨：（一）会计舞弊产生原因的研究，综观中外，（1）主要有企业内部缺乏机制，对管理系统缺乏控制力，（2）具有官员身份的经理人的存在,也是一个会计舞弊的因素,(3)企业绩效评价体系尚不完善,(4)企业相应监督和激励机制不对称,(5)企业会计信息不对称.(二)净化外部环境,通过探讨问题依法涌现,有效监管,预防发现追究(惩罚)机制的建设一个也不能少,规范公司,管理当局,中介机构、大股东、政府行为缺一不少。 关键词：会计舞弊　原因　治理　制衡机制 Content summary Accountant corrupts practices is refers to the accounting personnel or the concerned litigant in order to seek the illegal method which the economic interest adopts to carry on one illegal act which accountant processes.Accountant corrupts practices the question always is accountant audits and so on together the mater lf concern,Is unceasingly thorough aling with the economic system reform,Accountant corrupts practices to accountant carries on the practical effective government,received people’s universal attention,this article analyzes accountant to corrupt practices the production reason,How onadopts how takes the measure to corrupt practices to accountant carries on governs effectively,carries on the concrete discussion,(1)accountant corrupts practices has the reason research,the comprehensive survey Chinese and foreign,a.mainly has the enterprise interior ro lack the system heng mechanism,lacks the controlling force to the management system management system,b ,has the official status manager’s existence,also was the factor which an accountant corrupted practices,c,the enterprise achievements appraisal system still is imperfect,d,the enterprise corresponding surveillance and the drive mechanism were asymmetrical.e,the enterprise accounting information was asymmetrical.(2)purifies the external environment,governs legally through the discussion,effect