浅析会计舞弊现象成因及防范措施

Analysis on the Cause and Preventive Measures of Accounting Fraud

当前市场经济中，企业会计舞弊行为不断出现，由于多种原因的存在，舞弊行为正逐步趋向复杂化、隐蔽化。这对内部审计和外部审计人员都提出了严峻的挑战。2006年2月15日，由中国注册会计师协会拟定的48项独立审计准则正式由中华人民共和国财政部发布，并于2007年1月1日起正式实施。可见，会计舞弊与财务报表的审计已经受到了重视。本文首先把企业会计舞弊的种类进行分类对比，并详细分析企业之所以会频繁发生会计舞弊原因；其次结合企业会计的舞弊情况，就舞弊行为的审计方法进行讨论；再次对防范企业会计舞弊提出了应对措施，以求最大程度上抑制会计舞弊现象的发生。

Under current market economy, corporate accounting fraud continually arises, because of the existence of various reasons, fraud is gradually becoming complex and concealed. This greatly challenges the internal audit and external auditors. On February 15 in 2006, 48 standards of independent auditing developed by the China Association of Certified Public Accountants are officially released by the Ministry of Finance, and shall be executed on January lof 2007. So accounting fraud and audit of financial statements has been duly noted. In this article, firstly, the corporate accounting fraud is classified into types and compared, and the cause of frequent accounting fraud is analyzed in detail. Secondly, combining the corporate accounting fraud, fraud audit approaches are discussed. Finally, against corporate accounting fraud are put forward in order to control accounting fraud in maximum extent.