会计造假的成因与对策

Discussion on forming cause andcountermeasure of false accounting statement

会计造假的原因有三个方面:一是从企业本身来看,利益驱动、内部控制制度不健全、部分会计人员职业道德严重滑坡导致;二是从审计角度来看,我国的审计监督体系与飞速发展的经济有许多不适应;三是从大的环境看,目前的法律法规尚不健全,执法不严,处罚不力,会计造假带来的预期收益远远大于造假成本,不能给造假者应有的惩罚。防治对策:一是加强法制化监督,加大会计执法力度;二是健全、完善会计监督体系;三是加强会计人员的职业道德规范教育;四是健全内部控制制度。

False accounting statements result from financial affairs is lack of amplify necessary rules and regulations within enterprises, and individual accountant is prompted by benefits first; Secondly, many supervision systems are not suited to the rapid development of social economy from auditing angle; Thirdly, existing law has made a weak legal effect so that false accounting statement has proved effective every time it is used. Aiming to above causes, corresponding countermeasures were discussed in this paper.