会计舞弊的识别与防范的论文.docVIP

摘要关键词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 bodys 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 Chinas current accounting supervision problems in the vacancy. Only so, can really ensure the authenticity and reliability of accounting information, safeguard the legitimate rights and interests of users of accounting information, for the most contribution to the economic construction of our country. Key words: ；Accounting fraud；Accounting information ；Motivation 目录 1 绪论 1 1.1 选题的目的和意义 1 1.1.1 选题的目的 1 1.1.2 选题的意义 1 1.2 国内外研究现状 2 1.3 研究的思路与方法 3 2 会计舞弊的概述 4 2.1 会计舞弊的概念及特征 4 2.1.1 会计舞弊的概念 4 2.1.2 会计舞弊的特征 5 2.2 会计舞弊的分类及防范的重要性 6 2.2.1 会计舞弊的分类 6 2.2.2 会计舞弊防范的重要性 7 3 会计舞弊的成因及危害 8 3.1 会计舞弊的成因 8 3.2 会计舞弊导致的危害 9 3.2.1 会计舞弊对企业的危害 9