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1、中南财经政法大学辅修双学位学士学位论文成绩 题目： 试论会计造假及防范措施 主修学校 中南财经政法大学 专业年级 哲学 0701 辅修学校 中南财经政法大学 辅修专业、班级 会计 0701 学生姓名 孙子建 学 号 0701010107 指导教师 张慧德 副教授2011 年 4 月 14 日试论会计造假及防范措施摘要：近年来，不论是在国际上还是在国内，会计造假案件不断出现，成为危害社会政治经济秩序的顽症，会计造假已成为一种世界现象。会计造假的危害是多方面的,既扰乱了经济秩序，滋长腐败，又打击了投资者信心，损害了会计人员形象。企业会计造假问题已成为社会关注的焦点，它危及到国家、企业和社会个人的利
2、益，可能成为制约中国改革政策选择、改革中的资源配置和改革后的绩效评估的瓶颈。因而，有效解决会计造假问题，已成为中国政府和学术界面临的重大课题。会计信息披露制度，作为证券市场实现“公开、公平、公正”原则的重要保障，随着会计规则体系的不断完善、证券监管的力度不断加强和注册会计师行业的发展，逐步建立、发展和完善起来。但是，我国会计信息披露的现状不容盲目乐观，证券市场中尚有一些公司利用各种舞弊手段人为降低会计信息质量，使其缺乏客观性和相关性，从而影响会计信息对投资者决策的可信度。会计造假严重地扰乱了整个社会经济发展秩序。因此，对会计诚信的呼吁越来越强烈，朱镕基总理更是亲自作出了不做假账的批示。只有建立
3、起更完善的会计制度、监督制度，并且当会计诚信成为全社会共识的时候，我国的市场经济秩序才能越来越好，我国的经济才能持续健康稳定的发展。从我国实际情况来看，其主要原因有：法律监督不力；行政监督管理体制不合理、监督不到位；社会监督缺乏有效性；会计政策前瞻性不够；法人治理结构不完善；内部控制制度的不完善；会计人员素质不高等。会计人员往往通过虚构业务内容、虚列凭证，制造虚假余额；巧用往来账户，偷逃税款；隐瞒收入，虚报损失；调节费用和利润，以达到不同的目的；巧调帐外物资私设小金库；注册资本名不符实等手段来操纵财务报表。结合我国的实际情况，我认为可以采取以下措施来遏制会计造假：完善财务报告法律体系，规范会计
4、信息披露行为；国家应该建立合理的行政监督管理体制；强化社会审计监督，提高注册会计师执业质量；制订较完善的会计准则；完善公司法人治理结构，从源头上杜绝会计造假行为的发生；加强内部控制建设；提高会计人员素质。关键词：会计造假；会计信息；会计诚信ABSTRACT:In recent years, both international and domestic, accounting fraud cases appear ceaselessly, become a danger for keeping the political and economic order accounting fraud
5、has become a world phenomenon. The dangers of accounting fraud is various, already disturbing the economic order and develops corruption, and hit the investor confidence and harm the accounting personnel image. Enterprise accounting fraud has become the focus of attention of the society, which endan
6、ger the state, enterprises and social personal interests, may become restricts the reform policy choice, in the reform of the resource allocation and reform of the performance evaluation bottleneck. Therefore, how to effectively solve the accounting fraud problem, has become Chinas government and ac
7、ademia faces major issue.Accounting information disclosure system and as securities market realization of openness, fairness, impartiality principle of important protection, along with accounting rule system of continuous improvement and securities regulatory increasingly strengthen and certified pu
8、blic accountants industry development, and gradually establish and develop and perfect rise. However, Chinas present situation of accounting information disclosure not optimistic blindly, the stock market has some companies use all sorts of fraud means human reduce the quality of accounting informat
9、ion, make its lack of objectivity and correlation, thus affecting the accounting information to investors the credibility of decision-making. Accounting fraud irritant the whole social economic development order. Therefore, the accountants sincere calls for more and more intense, premier zhu rongji
10、is made not personally fake accounts instructions. Only by establishing the perfection of accounting system, more supervisory system of accounting sincerity, and when the becomes the entire social consensus, Chinas market economic order to better and better, our economy can continue to a healthy and
11、 stable development.Judging from the actual situation in our country, the main reasons are: poor legal supervision; Administrative supervision and management system is not reasonable, supervision and not in place; Social supervision and lack of validity. Accounting policy forward-looking enough; Cor
12、porate governance structure is perfect; The internal control system is not perfect; Accounting personnel quality is not higher. The accounting personnel have often through the fictional business content, virtual column vouchers, manufacturing false balance; Use opportunely come-and-go account, evade
13、 taxes; False concealing revenue losses; and Adjustment costs and profits, to achieve different purpose; Qiao adjustable non-ledger supplies kangaroo small Treasury; Registered capital means rooting to manipulate financial statements. Connecting with the practical situation of China, I think can tak
14、e the following measures to curb accounting fraud: perfect legal system, standardize the financial report accounting information disclosure behavior; Countries should establish the reasonable administrative supervision and management system; Strengthening social audit supervision, improving quality
15、for certified public accountants; Formulate the perfect accounting standards; Perfecting the corporate governance structure from the source of accounting frauds happen eradicate; To strengthen internal control construction; Improving accounting personnel quality.Keywords: accounting fraud; Accounting information; Accounting credit目录中文摘要2英文摘要3一、会计造假的方法 6（一）虚构业务内容、虚列凭证，制造虚假余额6（二）商业企业巧用往来账户，偷逃税款6（三）隐瞒收入，虚报损失7（四）调节费用和利润，以达到不同的目的7（五）巧调帐外物资私设小金库7（六）注册资本名不符实8二、会计舞弊产生的原因8（一）法律监
