试论企业表外融资中的会计舞弊行为和其防范.pdfVIP

Study on Practice and Prevention on Accountant Fraud of 0fr-Balance．Sheet Finance ABSTRACT Off-balance—sheet finance is a new kind of financing way to stand up with constant innovation of finance derivative．Through this way, enterprises Can not merely improve the rate in debt，optimize the structure of assets，still Can expand the capital source，improve the capital operation ability of enterprises．So off-balance—sheet finance has found extensive application on the ripe capital market．But at the same time，the characteristic of off-balance．sheet finance makes the information of enterprise’S accounting statement lack the integrality and authenticity, have helped enterprises carry on the accountant practice fraud．For study such new developing financing tool and possible accountant practice fraud among them。by utilizing the knowledge，such aS the theory of agreements and information economics，etc．，this text analyse accountant practice fraud theoretically,and expound the American off-balance-sheet finance and accountant practice fraud development and standardize of behavior．To of Our country enterprise form financing and current situation that accountant practice fraud，put forward the corresponding countermeasure finally． This text has narrated basic conception and theory of off-balante．sheet finance and accountant practice fraud at first．And then combining in”the triangular practice fraud theory”．”GONE theory”and ’’iceberg theory”，the article uses economics theories，such as the theory ofagreements and information economics，etc．，and analyses and explains the factors in realistic economic life that cause account practice fraud， such as motive，chance，rationalization． Today,off-balance—sheet finance in U．S．A．is of the largest scale，the most diversified．This financing way improve American innovation and develop ability of enterprise effectively,and also became the boost motor that U．S．A．’S”New Economy”grows at top speed in the last twenty years． But a series of facts indicate th