企业假账成因及防治对策

Reasons for Business Fraudulent Financial Reporting and Countermeasures Against It

我国尚处于社会主义市场经济初级阶段,与经济活动相关的诸多领域存在法律及制度缺陷。特别是加入WTO后,人们的思想道德观念发生了深刻的变化。在企业经营管理领域,因利益驱动,企业财务会计造假恶性事件频频发生。通过对企业假账的基本含义、产生原因、主要手段及社会危害的分析探讨,从法律与道德层面提出了治理企业会计造假的基本途径和方法。

China is still in the intial stage of the socialist market economy. There are many defects in law and system as regard to people＇s economic activities. Especially after China＇s entry into the WTO, people＇s ideological and moral concepts have changed greatly. In the field of enterprise management,because of benefits temptation,evil events like enterprise financial and accounting frauds happen frequently.