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近年来,随着我国市场经济体系的不断完善,国家对于会计信息管理方面的法律法规也在不断进步。但是,由于会计造假的代价与获得收益差距较大,以及一些会计从业人员的职业素养不高,使得很多企业或单位的会计造假现象,层出不穷,严重影响了我国的社会的诚信和法制,给经济的转型发展带来很多不利的影响。因此,本文主要通过对于会计造假的问题进行研究,结合具体的情况,提出一些有效的防范和治理措施,以期能够有效减少企业或单位的会计信息造假现象。
In recent years, with the continuous improvement of the market economy system in our country, the state has also made continuous progress in the laws and regulations concerning the accounting information management. However, due to the large difference between the cost of accounting fraud and the gain, and the low vocational qualification of some accounting practitioners, accounting fraud in many enterprises or units emerges in an endless stream and seriously affects the integrity and legal system of our society, The transformation and development brought a lot of adverse effects. Therefore, this paper mainly studies the problems of accounting fraud and puts forward some effective precautionary and governance measures in combination with the specific conditions in order to reduce the false accounting information of enterprises or units effectively.