企业会计假账的危害与治理对策

西安培华学院本科毕业论文题目企业会计假账的危害与治理对策姓名院系专业学号指导教师摘要会计自产生以来就伴随着假账的出现，尤其是在现代资本市场下，会计假账已成为世界各国的社会公害。会计假账直接影响会计信息的有效性，而且由于会计期间的延续性，它影响到以后各期会计信息的真实性，干扰信息使用者的判断和决策。同时，会计假账还严重的影响法律法规的严肃性，破坏市场竞争环境。贪污受贿、偷税漏税、挪用公款等经济违法犯罪活动，以及大量腐败现象，几乎都与财会人员做假账分不开。企业做假帐，提供虚假的会计信息，已经成为危害市场经济秩序的一个“毒瘤”。研究发现会计假账是违反会计契约义务的违约行为，会计假帐主要由体制型、客观型、主观型假账构成。本论文在例举假账案例和进行调查的基础上，利用相关的会计理论加以分析总结，理论结合实践，阐述了会计假账的形成原因和会计假账的经济危害，并设计了一整套治理和预防会计假账的制度建议。AbstractSincethegenerationofaccountinghasbeenaccompaniedbyfalseaccountsfortheemergence,especiallyinthemoderncapitalmarket,accountantscookthebookshasbecometheworld'ssocialnuisance.Accountingaccountingfrauddirectlyaffectthevalidityofaccountinginformation,andbecauseofthecontinuityoftheaccountingperiod,itaffectsthelaterstagesoftheauthenticityofaccountinginformation,interferenceinformationusersanddecision-makingjudgments.Meanwhile,cookthebookshasseriouslyaffectedtheaccountinglawsandregulationsoftheseriousnessofthedamagetocompetitioninthemarketenvironment.Corruption,bribery,taxevasion,embezzlementandothereconomiccrimes,corruptionandalarge,almostinseparablefromfalseaccountswiththeaccountants.Companiescookingthebooks,providingfalseaccountinginformation,harmthemarketeconomicorderhasbecomeacancer.Cookthebooksisfoundthattheaccountingviolatedaccountingbreachofcontractualobligations,accountingaccountingfraudmainlybyinstitutionaltype,objective-based,subjectivetypeoffalseaccountsconstituted.Intheexamplesinthispapertoinvestigatecasesandfalseaccounting,basedontheuseofrelevantaccountingtheorytoanalyzeandsummarize,integratetheorywithpractice,andexplainedthereasonsfortheformationofaccountingandaccountantscookthebookscookthebooksoftheeconomicdamage,andtodesignasetofgovernancecookthebooksandaccountingsystemforthepreventionrecommendations.目录摘要.......................................................IAbstract....................................................II目录........................................................Ⅲ1引言....................................................................................................................12会计信息的基本内容.......................................................................................12.1会计信息的概念及作用....................................................................................................12.1.1会计信息的概念.........................................................................................................12.1.2会计信息的作用......................................................................................................13会计假账的形成原因.......................................................................................13.1少数会计人员会计职业道德败坏、论丧，主动违法犯罪............................................13.2相当一部分会计人员职业道德严重缺欠........................................................................23.3单位负责人的不良道德影响...........................................................................................24会计假账的经济危害.......................................................................................24.1会计假账导致微观决策失误............................................................................................24.1.1个体决策失误.............................................................................................................24.1.2单位决策失误..............................................................................................................24.1.3地区决策失误..............................................................................................................24.2会计假账形成宏观调控错位............................................................................................24.2.1计划调控政策错位.....................................................................................................24.2.2财政货币政策错位.....................................................................................................24.2.3价格分配政策错位.....................................................................................................25会计假账的治理对策.......................................................................................35.1提高会计人员的整体素质................................................................................................35.2建立健全会计内部控制制度............................................................................................35.3营造会计人员独立的格局................................................................................................35.4加强会计立法和加大执法力度......................................................................................3结论.........................................................4致谢.........................................................5参考文献......................................................51引言近几年来，连续不断发生的由于会计舞弊而导致的财务丑闻，其直接结果是会计信息的严重失真，使会计界遭遇了前所未有的信任危机。会计信息的失真已成为危害严重的社会问题，并进而成为阻碍经济发展的重大难题。由会计诚信缺失，普遍的会计舞弊带来的会计信息的失真，已到了非解决不可的时候。面对越来越严重，越来越普遍的会计信息失真现象，朱镕基总理于2001年4月16日在视察上海国家会计学院时，题写了“不做假帐”的四字校训。会计信息失真问题的彻底治理和解决，对诚信的回归，对经济的持续增长，都具有极为重要的意义。经济越发展，会计越重要。“物竞天择，适者生存”，中国加入WTO之后，对我国的改革开放是一种外在推动力，中国经济由此跨进了经济全球化的大门。经济的全球化带给财会人员一个崭新的课题就是财务会计的国际化，会计作为一种通用的商业语言，必须全方位与国际惯例接轨，与国际会计准则趋同，尽快确立适合中国国情的财务会计信息诚信披露制度；找寻缺失已