浅议会计舞弊成因及治理对策.docVIP

编号（学号）： 浅议会计舞弊的成因及治理对策 摘 要: 会计舞弊作为一种违法的表现形态是自古就有，可以说是随着会计的产生而产生，伴随着会计的发展而变化，而且越来越多样化、复杂化、隐蔽化。本文对会计舞弊行为的成因及治理策略进行了讨论。从行为特征来看，会计舞弊主要包括虚构业务内容、虚列凭证、制造虚假余额、用往来账户偷逃税款、隐瞒收入，虚报损失以及调节费用和利润等手段。 关键词:会计舞弊，成因，对策 Discussion on the causes and Countermeasures of accounting fraud Abstract: Accounting fraud as an illegal form is since ancient times, can be said to be as accounting emerged, accompanied by accountings development and changes, and more and more diverse, complex, subtle. The accounting fraud causes and management strategies are discussed. From the view of accounting fraud behavior characte