会计学-试论会计造假的防范与治理—以上海飞乐音响股份有限公司为例-论文.doc

Onthepreventionandmanagementofaccountingfraud--acasestudyofShanghaifeileaudioco.,LTD

Abstract:inthedepthofreformandrelevantpoliciesinrecentyears,Chinassoleproprietorship,jointventureandotherenterprisesgrowthspeedbyleapsandbounds,toimprovetheGDPhasmadeoutstandingcontributions.Thecontinuouspromulgationofnationalstrategyencouragementandinfrastructureconstructionhasnotonlypromotedtheriseofmajorenterprises,butalsomadethecompetitionmoreintense.Atthesametime,accountinginformationhasalsoenteredpeoplesfieldofvision,thephenomenonoffraudiscommon,hasbecomeapieceofanxietyinthesociety,althoughthepartieshaveonitsphenomenonbacktotheoriginalviews,theresultsseemtobeunsatisfactory,theintegritycrisishascome.Thekeytocontainandsolvetheproblemistomeettheneedsofbothenterprisesandthesocietyonthepremiseofcompleteprovisionsinthisfield.

Thispaperfirstanalyzesthecontentandharmofaccountingfraud,combinedwithspecificcasespecificanalysis,andtheninviewoftheproblemsofShanghaifeileaudioco.,LTD.,frominsideandoutsidethefocusoftheanalysis,finallyputforwardthefeasibilityoftheplanandcountermeasures.

Basedonthisstandpoint,inresearchandexplorationonthebasisofanalysisofthevariousmaterials,andputsforwardsomeSuggestionstosolvesuchproblems:(1)improvetheenterprisestandardsystemofinternalcontrol,toimproveitsmanagementlevel(2)removeinterference,topurifytheaccountingworkenvironment(3)carryforwardthegoodfaith,tostrengthenprofessionalethicseducationofaccountingpractitioners(4)establishaperfectaccountingsupervisionsystem,tocrackdownonaccountingfrauds.

Keywords:accountingfraud，proposedprojects，proposalqualityethics

目录

TOC\o1-3\h\z\u第一章绪论 1

1.1.背景和意义 1

?1.1.1会计造假的背景 1

1.1.2研究意义 1

1.2文献综述 1

1.3设计研究方法和内容 2

1.3.1方法