防范会计造假方法的研究

Analysis of the strategies of avoiding the accounting fabrication

探讨会计造假的原因及防范措施,认为会计造假的根本原因是经济利益的驱动以及会计工作职业环境不佳.从改革现行会计管理体制,运用会计电算化和会计信息网络技术,建立有效的激励、约束机制,对会计从业人员进行广泛的职业道德教育等4方面入手,探讨了防范会计造假的方法.

The basic reason for accounting fabrication are economic benefits drive of accountants and the worse accounting environment. This paper includes four contents, reforming the current accounting system, using high-technology and internet technology to avoid fabrication, building efficient and effective managing system, deep and successful education system. These four contents in other hand are four strategies which we use to strengthen and avoid the accounting fabrication.