会计假帐的防范及治理.doc

会计假帐的防范与治理 摘 要 当今，随着经济的快速发展，管理工作也越来越重要，尤其是会计信息越来越被广大决策者、投资者、债权人、企业管理者等会计信息使用者所重视，它成为了政府部门进行宏观决策的依据。但同时，会计假账、会计信息失真的现象也越来越严重，几乎成为一种较为普遍的现象，影响着整个社会经济秩序的重要因素。在会计行业中，“诚信”这个词越来越受到人们的质疑。国务院前总理朱镕基也在对国家会计学院的题词中提出的“不做假账”的要求。会计行业本身的性质决定了所有会计人员都必须以诚信为本，操守为重，遵循准则，不做假账，保证会计信息的真实、可靠。会计信息的真实、完整是衡量会计工作质量的标准；做真账、不做假账，是会计工作的生命，是每个会计人员最基本的职业道德和行为准则，也是做好会计工作的起点。本文通过对会计假账的主要表现及其成因进行了分析，逐项论述了每个问题的解决方法，通过收集各种参考资料，提出了治理“造假”问题的对策。 关键词：会计假账；会计监督；内部控制制度；职业道德；防范与治理  Prevention and treatment of accounting false accounts Abstract Today, with the rapid development of the economic, the management has become increasingly important, especially accounting information has been valued by general decision-makers, investors, creditors, business managers accounting information users and so on. It became a basis for government departments to make macro decisions. At the same time, cook the books of accounting and accounting information distortion have been more serious, which almost become a common phenomenon and affect the entire social and economic order. In the accounting industry, good faith is the word more that more people questioned. Former Premier Zhu Rongji of the State Council also mentioned the inscription in the National Accounting Institutes Falsify accounts requirements. Nature of the accounting profession itself that all accounting personnel must be honesty, integrity as the most important, follow the guidelines, not to cook the books to ensure that accounting information is true and reliable. Accounting information is true and complete is a measure of the quality of accounting standards; do real accounts not to cook the books, that is the life of accounting, the accounting officer of each basic professional ethics and code of conduct, but also the starting point for doing accounting work. In this paper, the main cook the books on accounting performance and their causes are analyzed, discussed one by one for each solution to the problem, by collecting a variety of reference materia