会计造假原因及其防范措施

The Reason and Preventive Measures of Deceptive Behaviors in Accountancy

会计信息失真,已经成为普遍关注的重大社会问题,究其原因,一是我国理论界对会计造假的原因分析缺乏深度,满足于理论上推理;二是提出的对策缺乏系统性、可行性,特别是对会计管理体制没有提出大刀阔斧的改正。本文从产生会计造假的根本原因、直接原因和间接原因三个方面进行了理性的、深入的分析,并对我国会计造假的成因、治假的对策作以下粗浅的探索。

Deceptive behaviors in accountancy has become a major social issue of common concern,one reason is the lack of accounting fraud depth theoretical reasoning;second is the lack of systemic response,feasibility,especially withoutdrastic correction for the accounting management system. In this paper,the analysis is made deep and rationally from the three aspects of fundamental,direct and indirect causes of false accounting. and the causes of accounting fraud and countermeasures are explored.