会计信息造假的手段、动机及其治理

On Means,Motivation & Administration of Falsifying Accounting Information

本文披露当前存在于经济领域会计信息失真的严重情况,分析会计信息造假的手段和动机,提出治理对策,强调重点应该放在加强会计环境建设上面,设想了在完善会计法律法规建设、强化会计内外监督、提高会计人员的业务技能和职业道德等方面进行治理。

This paper reveals the present serious situation of inaccurate accounting information in economic circles, and analyses the means and motivation of falsifying accounting information with a subsequent solution to it. The paper also focuses on strengthening the construction of accounting environment, improving accounting laws and regulations, reinforcing the inside-outside accounting administration, and developing accountants' academic skills and professional morals.