浅谈会计造假的治理对策（Talking about the Countermeasures of accounting fraud）.docVIP

浅谈会计造假的治理对策（Talking about the Countermeasures of accounting fraud） Talking about the Countermeasures of accounting fraud False accounting information is a common phenomenon in economic development and financial management, has seriously affected the economic development and decision-making, how to deal with the false accounting information, to ensure the authenticity of accounting information has become an important topic in recent years. With the development of economy, the role of accounting information have become increasingly prominent, the quality requirements of the authenticity of accounting information has become more and more important, how to deal with the problem of accounting information fraud, has become an important topic of research and exploration in financial management. I. accounting information fraud is mainly manifested (1) fabricating false accounting documents. The main performance is by fabricating false business such as the preparation of labor costs, handling fees or certificates; illegal means to obtain the original certificate; or in the original accounting matters on the basis of exaggerate or reduce the false documents and so on; enter the accounting program, resulting in the distortion of accounting information from the source. (two) illegally setting up books. Little Treasuries, set up accounts, a set of a set of external, specifically to deal with relevant departments of supervision and inspection, conceal true enterprise financial position and operating results, to achieve the purpose of tax evasion, illegal occupation of state-owned assets. (three) accounting is untrue and forms false reports. The main thing is to control profits. If fictitious or economic business is reduced, the increase or decrease of the cost shall be included; or the cost may be transferred between the affiliated enterprises of the group at random, so as to achieve the purpose of regulating profits artificially and calculating the profit and loss arbitrarily. T