会计舞弊的识别与防范毕业论文.doc

会计舞弊的识别与防范 姓　　名 专　　业 Abstract The present era is an era of rapid development of social economy, especially high-tech progress, presents many challenges to accounting. Therefore, Chinas accounting law to prevent the accounting fraud provisions, provisions of the enterprise, the society and the government 3 1 regulatory system. According to the accounting fraud, source of motivation, it is necessary to study the fraud, in order to prevent its behavior. According to the accounting fraud, source of motivation, it is necessary to study the fraud, in order to prevent its behavior. Fraud refers to the intentional act audit unit management, management, employees or third parties to use deception to obtain unfair or illegal interests. Fraud behavior subject range is very wide, may be the audited entity management layer, control layer, employees or third parties. Despite the early auditing standards do not recognize CPA has fraud auditing responsibility, but because the public and government pressure, independent audit occupation has been revised practice guidelines, requirements for the implementation of CPA audit work in the planning and full attention caused by the accounting fraud risk of material misstatement of financial statements. Therefore, the accountant must have accounting fraud identification techniques, in order to prevent and reduce audit risk. Key Words: The concept of accounting fraud; hazard; cause; identification; prevention 目 录 引 言 6 一舞弊的概念界定及危害 6 1.1国外对会计舞弊的定义 6 1.2我国2006年发布的《中国注册会计师执业准则第1141号—财务报表审计中对舞弊的考虑》对舞弊的定义 7 1.3总结舞弊的特征 7 (1)舞弊动机是有意识的。 7 (2)舞弊的手段是欺骗性的。 8 (3)舞弊的目的是为了获取一定利益。 8 (4)舞弊性质是违法或违规的。 8 1.4会计舞弊的危害 8 (1)对企业的危害。 8 (3)对利益相关者的危害。 8 (4)对会计行业的危害 9 二.会计舞弊成因综合分析 9 2.1法律环境的缺陷 9 (3)受人们法律意识制约 9 (4)受处罚力度的制约 9 2.2行政监督管理体制不合理 10 2.3执法不严 10 2.4公司治理结构缺陷 10 （1）股权结构不合理 10 ( 2) 监事会监督不力 10 2.5会计人员职业素质、道德素质低 11 (1)文化程度不高 11 （2）业务素质不高 11 （3）品德素质不高 11 三.会计舞弊识别分析 12 3.1经验分析法 12 3.2勾稽关系显示端倪 12 （2）货币资金与财务费用之间的关系 12 （3）现金流量表与资产负债表、损益表相关科目之间的关系 12 3.3现金流量表结构分析 13 3.4关