会计电算化环境下会计舞弊行为及对策研究——以JA公司为例

Research on Accounting Fraud and Countermeasures in the Environment of Computerized Accounting——Taking JA Company as an Example

进入21世纪以来,中国资本市场空前繁荣。然而,频频发生的企业财务舞弊案件打破规范交易的市场准则。因此,建立和完善相关的法律规范和会计准则,防范企业会计舞弊,是我国市场监管部门的首要任务。文章以JA教育公司为例,分析了信息化背景下我国企业存在的一些会计舞弊的现象与原因,从完善公司治理结构与绩效评价体系、加强外部各方监管、弘扬职业精神等方面提出了防范企业会计舞弊的措施。

China’s capital market has unprecedented prosperity in the 21st century. However, the frequent cases of corporate financial fraud have broken the market norms governing transactions. Therefore, the establishment and improvement of relevant legal regulations and accounting standards to prevent corporate accounting fraud has become the primary task for the Chinese market supervision department. This paper,takes JA Education Company as an example, analyzes some accounting fraud phenomena and causes in Chinese enterprises under the background of informationization, and proposes prevention by improving the corporate governance structure and performance evaluation system, strengthening the external supervision, and promoting professionalism.