会计舞弊的识别与防范.docVIP

会计舞弊的识别与防范 ［ ］随着社会经济的高速发展，尤其是高科技的进步，对会计提出了多方面的挑战。 与此同时，会计对经济发展的影响也在不断扩大，不实的会计信息对社会经济的影响深度更 是在不断地加深，不良的会计行为对社会经济秩序也构成了巨大的威胁。为此，我们应该掌 握鉴别会计舞弊的手法，加大力度严惩会计舞弊行为。本文通过所掌握的会计相关知识，分 析了会计舞弊的动因和危害，并奋针对性地提出了相应的防范和治理措施。 Identification and Prevention of Accounting Fraud [Abstract] With the rapid development of social economy, in particular, the profound leap of high technology, accounting is confronted with multi-facet challenges. Meanwhile, accounting brings increasing influence to economic development, on which false accounting information deepens its impact as well. And bad accounting behavior imposes huge threats to social and economic order. Based on the above situations, we need to master method to identify accounting fraud, as well as punish those involved in accounting fraud. This study bases itself on the relevant accounting knowledge, aims to analyze the causes and harms of accounting fraud, so as to bring up with relevant measures of prevention and control. [Key word] Accounting fraud; harm; cause; identification; prevention; 目录 TOC \o 1-5 \h \z HYPERLINK \l bookmark2 \o Current Document \h 引言 1 HYPERLINK \l bookmark3 \o Current Document \h 舞弊的概念界定及危害 1 HYPERLINK \l bookmark4 \o Current Document \h 1.1国外对会汁舞弊的定义 1 2我国2006年发布的《屮国注册会计师执业准则第1141号一财务报表审 HYPERLINK \l bookmark5 \o Current Document \h 计中对舞弊的考虑》对舞弊的定义 2 HYPERLINK \l bookmark6 \o Current Document \h 1.3总结舞弊的特征 3 HYPERLINK \l bookmark7 \o Current Document \h 舞弊动机是有意识的。 3 HYPERLINK \l bookmark8 \o Current Document \h 舞弊的手段是欺骗性的。 3 HYPERLINK \l bookmark9 \o Current Document \h 舞弊的F1的是为Y获取一定利益。 3 HYPERLINK \l bookmark10 \o Current Document \h 舞弊性质是违法或违规的。 4 HYPERLINK \l bookmark11 \o Current Document \h 1.4会计舞弊的危害 4 HYPERLINK \l bookmark12 \o Current Document \h 对企业的危害。 4 HYPERLINK \l bookmark13 \o Current Document \h 对利益相关者的危害。 4 HYPERLINK \l bookmark14 \o Current Document \h 对会计行业的危害 5 HYPERLINK \l bookmark15 \o Current Document \h 会计舞弊成因综合分析 5 HYPERLINK \l bookmark16 \o Current Document \h 1法律环境的