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当前我国社会主义市场经济体制不断完善,但会计造假现象仍层出不穷,如何防止会计造假从而建立企业诚信现象已成为全社会关注的热点之一。本文就会计造假的危害与成因进行简单分析,从而提出当前市场经济视域下有效治理会计造假的对策,以期为治理会计造假行为、避免企业诚信危机提供有价值参考。
At present, China’s socialist market economic system continues to improve, but accounting fraud is still emerging in an endless stream. How to prevent accounting fraud so as to establish corporate integrity has become one of the hot issues in the society. This article simply analyzes the harm and cause of accounting fraud, and puts forward the countermeasures of effectively controlling accounting fraud in the current market economy, in order to provide valuable reference for the governance of accounting fraud and avoiding the enterprise crisis of honesty.