论会计舞弊法律规制的缺陷与改进-法学·法学理论专业论文.docxVIP

AbstractAccounting Abstract Accounting infIorll豫tion is processed accounting figures and soIne d沁ctions about accounting figu∽s．n Inust be real inf．o衄ation about en唧rise’s aCtIlal s油ation．The aCcountam’s practicing丘aud isn’t me honest behaviors to proVide f址se accounting infbrmation and its goal is to gain iUegal benefit．The accountant’s practicing 67aud brings serious negatiVe ef艳ct to econoIIlic developInent．Flrom the view of econoIIlics， the accountant’s practicing触ud in f．aCt beCoInes a 1【ind of result肋m the behavior of relevant namral person’s pursuing interests．The accountant’s practicing行aud’s融枷∽is subjectiVe aim aIld deceitful meaIls觚d serious result．The aCcountaIlt’s practicing行aud’s essential factor consists of subject，object， subjectiVe and objeCtive． For me accountant’s practicing舰ud，the exp锹aIld sch01ar at home and abroad have researched its causes and put fo刑ard sonle coume加舱asm．es，But all ways is inValid．The autllor thinb that we didn’t discove巧the real causes to the accountant’s practicing仔aud．The real causes to me accountant’s pmcticing f．raud are mat the 1egal system is not completed and me system of o略aIlization to manage ente叩rise has defects and the accounting meo巧isn’t completed．This paper win approach tlle subject 6．om u印e疵cted criIIlinal law and ciVn laW and accouming law．It is important for completing legal system and adIIliIlist嘶ng 僦se accounting infb咖ation and maintailli_ng econoIny order in our counⅡy． Keywords：The accountant’s practicing丘．aud； Accounting Laws； 7111e Drawbacb and InlproVeInent； Ⅱ 论会计舞弊法律规制的缺陷与改进1．会计舞弊行为的界定 论会计舞弊法律规制的缺陷与改进 1．会计舞弊行为的界定 从安然破产到世通倒闭，从琼民源事发到银广夏败露，会计舞弊始终 扮演着重要的又不光彩的角色。无论在我国还是在美国，当今会计舞弊风 之盛、舞弊金额之巨、后果之严重实属罕见。从2001年底美国能源巨头安 然公司申请破产保护后的不到一年时间里，世界通信、施乐、默克、强生 等纷纷爆出会计舞弊案。此起彼伏的会计舞弊案使美国公众对上市公司和 纽约股票市场的信心一落千丈，产生了信任危机①。在我国，1998年震晾国 人的“琼民源”事件，以极其恶劣的欺诈手段，向民众提供虚假会计报表， 虚构利润5．4亿元，虚增资本公积金6．57亿元，使不少股民血本无归，令 人触目惊心。四川东方锅炉(集团)股份有限公司采用编造假财务报告的方 法“包装上市，炮制了试点发行股票连续三年稳定盈利、净资产利润率增 长平衡的假现象。2001年以银广夏为代表的重大会计舞弊案，给本已十分 脆弱的证券市场又投下了一颗重磅炸弹，对投