会计舞弊的原因和对策

Reasons and Suggestion for Accounting Embezzlement

根据我国《企业会计准则》,会计信息的特征主要有客观性、相关性、可比性、一致性、及时性、明晰性。其中最为关键的莫过于客观性,就是要求会计信息真实、可靠、确凿、可以验证。但是目前会计信息的失真现象却严重背离了客观性特征,文章主要阐述会计舞弊产生的原因,总结会计舞弊的主要表现,分析影响会计舞弊的主要因素,对保证会计信息真实性提出相应的对策。

Based on our country Company Accounting Guidelines, the characteristic of accounting information is objectivity, relativity, comparability, consistency, timely and perspicuity. Most of important of them is objectivity, this characteristic requires the accounting information must be true and can be validated. But at present the information is distrustful and lapse from this characteristic. This article mainly states the background of accounting embezzlement, summarizes their main phenomenon and analyses the main factors effeeted the accounting embezzlement. Considering of our country＇ s situation and regulation of Company Accounting Guideline this article give some suggestion to ensure accounting information objectivity.