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会计核算制度发展到当今社会已日趋完善,但是关于企业里的会计舞弊现象却屡禁不止,成为一种严重的社会问题。会计信息涉及到企业、政府、工会、投资者、债权人的决策制定行为,虚假的会计信息对国家经济的正常发展危害极为严重。随着社会经济发展,关于会计信息违法违规事件层出不穷,已引起全社会对于会计诚信的关注,本文将重点研究会计舞弊现象的社会动因,并对会计舞弊提出几点防范措施。
The development of accounting system has become more and more perfect in today’s society. However, the phenomenon of accounting fraud in enterprises has been repeatedly banned and become a serious social problem. Accounting information relates to decision-making behavior of enterprises, governments, trade unions, investors and creditors. False accounting information is extremely harmful to the normal development of a country’s economy. With the social and economic development, there are many illegal and illegal events occurred in the accounting information, which have aroused the concern of the whole society about the accounting integrity. This article will focus on the social motivation of the accounting fraud and some measures to prevent the accounting fraud.