试论会计造假的动因与治理.docVIP

试论会计造假的动因与治理 ［ ］会计诚信不仅有利于国家正确决策和实施经济宏观调控政策，而且有利于和国际 接轨促进对外贸易及推动国民经济长期稳定健康的发展。会计诚信关系到社会主义市场经济 的冇效运行和可持续发展。在0前我国相关法律、制度及体制背景下，会计造假的低廉成本 与高额收益导致了会计造假动因与行为的转换。文章在此基点上，就会计造假的特征、表现 和危害以及造假现状、造假动因及治理展开了探讨. ［关键词］信息失真造假动因解决对策 Try to talk about the accounting fraud motivation and governance [Abstract] Accounting integrity is not only beneficial to state the right decisions and implements economic macro-control policies，but also and the international community to promote foreign trade and promote long-term stable and healthy development of national economy. Accounting integrity is related to the effectiv