论建立四位一体的会计治假体系——基于会计信息的规范、生产、鉴证和使用的主体思考

Establishing A Quaternitive System of Controlling Accounting Forgery——A consideration of subjects of standards, production, certification and use based on accounting information

会计造假是当今世界普遍存在的问题,中国上市公司不时有舞弊案暴光,不仅严重损害了投资者的利益,而且阻碍了整个市场经济的健康发展。为打击造假,人们进行了积极的、多方面的探索,在参阅了大量研究成果的基础上,通过建立一个会计治假体系,从会计信息产生的规范基础、生产过程、质量鉴定和使用消费四个层次全面把握,强化各个环节主体的责任,以期达到有效治假的目的。

Accounting forgery is a popular problem in all over the world. There are cases of fraud now and then revealed in China's listed companies, which not only damage the investors' profits, but also prevent the market economy from a healthy development. In order to attack forgery, people have made active and multiple researches. At the basis of numerous achievements, this paper tries to set up a system to carry out an all-round control from the standard base of accounting information production, its production process, and its quality identification to its consumption. It emphasizes the subject's responsibilities of each part to restrain effectively the accounting forgery.