对不良会计行为的动机及对策研究.pdf

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色，国家也依次出台了诸多有利于企业进展的有利政策。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峻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 枚举。可是，在经济全球化的今天，会计的不良行为不论国内外，带来的 危害也是越来越大。虽然经济在不断进步，但会计行为规范的体系还较为落后，需要进行一系列的 协调与加强。按照国内市场经济的实际需求和现实需求做出规范的法治建设，和国际会计准则学 习，构建具有完整性、层级行的系统。剔除与法律相冲突的内容，减少法律漏洞，防止给予拥有不良 动机之人可乘之机，使之我国的法律体系和规范系统与国际接轨、与世界接轨。甚至超越世界，成 为榜样，成为标杆，成为国际的准则。 关键字 ：会计行为；不良行为；法律规范；行为研究 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,