会计舞弊的表现形式及防范治理

Accounting fraud and its prevention in economic activities

会计舞弊行为必然导致会计信息不实,对单位、个人及整个社会都会造成影响.因此,防范、治理会计舞弊极其重要.通过建立会计行为的约束机制,规范会计行为,防范会计舞弊,并加大对会计舞弊行为的惩处力度,治理会计舞弊现象,有助于建立社会主义市场经济诚信.

Accounting fraud certainly yields false accounting information, which will have serious effects on individuals, units and communities. Therefore, it is very important to supervise and prevent accounting fraud in economic activities. And, it is necessary, and possible to prevent the accounting fraud activities, and hence to build an integrity system for socialist market economy by establishing a restraining mechanism against accounting activities, standardizing accounting activities, and increasing the penalty for accounting fraud activities.