on reflection from the companys accounting fraud accounting education（反映公司会计欺诈的会计教育）.docVIP

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on reflection from the companys accounting fraud accounting education（反映公司会计欺诈的会计教育）.doc

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on reflection from the companys accounting fraud accounting education（反映公司会计欺诈的会计教育）

On reflection from the company’s accounting fraud Accounting Education [Abstract] In recent years, countries in financial fraud cases are common, the United States, Enron’s financial fraud is a typical case of Enron’s CEO and CFO, through the design of complex transactions, using the deep-rooted sheet financing business, increasing investors, regulators, etc. information users who understand the real costs of their transactions, and made you look at its financial and accounting reports is unknown as to conceal huge debt, inflated huge profits, to create a “high growth” of the modern myth, therefore, reflecting the current accounting and accounting education, there are many problems, the light standard system does not work, also need to strengthen all sectors of society and the norms of professional ethics education, improve the social climate is only through the construction of socialist spiritual civilization, in the whole society a good professional ethics, in order for the accounting professional ethics and education to create a good social environment, and ultimately improve our overall level of the accounting professional ethics, so as to effectively curb accounting fraud. [Keywords] accounting credit government ethics The 1990s, sustained economic growth in the United States under the halo, exaggeration, and vanity, also accompanied the bubble growth; in the past 15 years, the company CEO’s pay rose 86%, while the salaries of ordinary workers rose only 63% greed to become the characteristics of American society, the major accounting firms and consulting fees can be the default company to help its fraud or false, lawyers and business can be pulled out to perjury, the Directors may in their own interests at the expense of life and death of middle and small shareholders, ethics is almost lost. Enron, WorldCom, Xerox and other series of accounting fraud scandals at companies including financial companies, including fraud against the backdrop of the p