企业会计信息舞弊与监督乏力及其改进分析

Enterprise Accounting Information Fraud and Lacking of Supervising and Its Improvement Analysis

会计信息舞弊现象在我国一直比较严重,尽管国家相关部门不断在改进监管的措施,提高监管的力度,但效果却不很理想。该文从分析企业进行会计信息舞弊的主要动机入手,对我国会计监督体系中的各监督主体所存在的一些主要问题进行了深入分析,以探询目前我国监督乏力的深层次原因,并在此基础上提出了一些改进措施,以改善目前会计信息舞弊的状况。

Accounting information fraud is serious in China. Although related government authorities continuously increase supervising forces, the result is not satisfying. This article firstly analyzed the purpose of accounting information fraud, and deeply analyzed the existing problem of supervising authorities in supervision system in China. Then the deep-seated reason was found out and measures of improvement are outlined.