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随着我国经济的发展,会计舞弊行为得到了人们的重视。由于虚假会计的出现,对资本市场造成了严重的影响,侵害了投资者的合法权益。由于会计舞弊事件的不断出现,也很大程度地影响了投资者的信心,会计诚信遭遇了前所未有的危机。因此一定要严格治理会计舞弊行为。本文主要研究了导致会计舞弊行为出现的原因,以及如何治理会计的舞弊行为。希望能够有效制止会计舞弊行为,有效保护投资者的合法权益,保证投资环境的稳定,促进资本市场的稳定发展。
With the development of economy in our country, accounting fraud has gained people’s attention. Due to the emergence of false accounting, it has had a serious impact on the capital market and infringed upon the legitimate rights and interests of investors. Due to the continuous emergence of accounting frauds, investors’ confidence has also been greatly affected. As a result, accounting integrity has encountered an unprecedented crisis. Therefore, we must strictly control accounting fraud. This paper mainly studies the causes of accounting fraud and how to control the accounting fraud. Hope that we can effectively stop accounting fraud, effectively protect the legitimate rights and interests of investors, to ensure the stability of the investment environment, and promote the stable development of the capital market.