对不良会计行为的动机及对策研究.docVIP

对不良会计行为的动机及对策研究 内容摘要：近些年，国内经济一片繁华景象，国家也依次出台了诸多有利于企业发展的有利政策。诸多中小型企业如雨后春笋般不断崛起，也加剧了国内市场经济的不断繁杂化。对于企业来说，会计的重要性不言而喻，且对企业的影响范围也在不断加深。可以从新闻中看到，不断有不良、甚至可以说是恶劣的会计行为严重扰乱了社会经济秩序，给各个企业带来重大的损失。例如上市公司不断通过非正规手段造价业绩，给国家、投资人、债权人带来经济利益，乃至名誉上的侵害。在美国的证券市场，舞弊造价案件也是不胜枚举。可是，在经l ABSTRACT In recent years, the domestic economy is flourishing, and the state has successively introduced many favorable policies for the development of enterprises. Many small and medium-sized enterprises are springing up like mushrooms, which also aggravates the complexity of domestic market economy. For enterprises, the importance of accounting is self-evident, and the scope of influence on enterprises is also deepening. It can be seen from the news that there are continuously bad, even can be said to be bad accounting behavior seriously disrupted the social and economic order, and brought great losses to various enterprises. For example, listed companies constantly use informal means to build performance, bringing economic interests to the country, investors, creditors, and even the infringement on the reputation. In the u. s. securities market, fraud cost cases are also numerous. However, in todays economic globalization, accounting bad behavior, whether at home or abroad, the harm is increasingly large. Although the economy is making continuous progress, the system of accounting behavior standard is still relatively backward, which needs a series of coordination and strengthening. In accordance with the actual needs of the domestic market economy and the actual needs of the rule of law to make the standard construction, international accounting standards to learn, to build a system with integrity, hierarchy line. Eliminate the content that conflicts with the law, reduce legal loopholes, and prevent people with bad motives from taking advantage of it, so as to bring Chinas legal system and normative system into line with the international and world standards. Even beyond the world, become a model, b