浅析企业虚假财务报告成因及对策.doc

浅析企业虚假财务报告成因及对策 中文摘要：近年来，国内不断爆出会计丑闻，会计几乎成了“假账”的代名词。弄虚作假的一些新手段已经通过“转基因创新”侵蚀到会计报告中，使会计报告变得不再是企业财务综合指标的“成绩单”，而是一小撮人在哪里“设计”的“数字泡沫”。治理会计造假行为、提高会计信息质量已成为政府以及会计界的重大研究课题。企业财务报告虚假现象的泛滥，已经成为全社会普遍关注的社会问题。虚假的会计信息影响投资人和债权人对企业经营状况的判断，造成国家宏观经济政策失误，不利于国民经济健康有序发展。据有关资料显示：“只有8.45，的个人投资者认为上市公司的会计报告完全可信，其余91.55%的人认为不完全可信，而所有的机构投资者，无一例外都认为不完全可信。”财务报告虚假现象经常伴随有大量的违纪违法行为，这为某些投机者提供了骗取名誉地位的捷径，也为经济犯罪活动打开方便之门，滋生了浮夸之风和腐败现象。在此情况下，本文从。。。。 关键词 虚假财务报告 成因 对策 Abstract：In recent years, domestic constantly, accounting scandals voluptuous accounting has become almost false account pronoun. Some of the new measure is falsification by genetically modified innovation pattern to accounting report, make accounting report become no longer is the enterprise financial comprehensive index transcript, but a handful of where designed digital bubble. Management accounting frauds improving accounting information quality has become a government and accounting major research subject. Enterprise financial report false phenomenon has become a flood of common concern to the whole society social problems. False accounting information affect investors and creditors to enterprise operating conditions of judgment, the national macroeconomic policy mistakes caused, to the detriment of the healthy and orderly development of national economy. According to relevant data shows that only 8.45, individual investors think accounting report of the listed company, the rest of the 91.55% completely believable person think not completely believable and all of the institutional investor, without exception think not completely believable. Financial report false phenomena often accompany have a lot of discipline to illegal behavior, this provides for some speculators honorary status of diddle shortcuts, but also for economic crime open door, fostered coxcombical wind and corruption. Keywords manage fraudulent financial reporting overflow macro-economy 前 言 财务会计报告，是指企业对外提供的反映企业某一特定日期财务状况和某已会计期间经营成果、现金流量等会计信息的文件。财务报告是企业