防治会计舞弊的几点建议

Some Advices about the Prohibition of the Manipulation of Accounts

近年来,证券市场上会计舞弊现象层出不穷,不仅大大破坏了正常的证券市场秩序,同时也严重损害了无数投资者的信心和热情。如何预防会计舞弊,找出造成会计舞弊的根本原因,并采取行之有效的措施治理舞弊,一直是政府、企业、信息使用者密切关注、亟待解决的问题。本文从会计舞弊造成的严重后果谈起,着重论述了会计舞弊的起因、存在的问题以及应采取的措施。

In recent years, the manipulation of accounts in our stock market cannot be prohibited, which destroys the normal orders of the stock market greatly, and harms the confidence and the enthusiasm of numerous investors severely. Our government, corporations and users of information always concern how to prevent it, find the foundational reasons that cause it and take some effective measurement to deal with this imperative problem. This essay talks about the consequences of the manipulation of accounts and analysis the essences and existing problems, and countermeasures to settle it.