试论企业会计造假的成因与防治

摘  要

企业会计造假、会计信息失真是国内外财经领域存在的一个突出问题。近年来，国内外一系列上市公司会计造假案的相继曝光，人们对会计工作的真实性和有效性产生了深重的疑虑，使会计业的信誉受到了极大的损害，从而引发了对会计信息的信任危机。而失真信息的出现，也对社会经济的发展和稳定具有巨大的危害性。本文从分析非法的会计信息失真即会计造假的手段和危害入手，逐一分析我国企业进行会计造假的成因，找出产生会计造假的真正根源，提出我国防治和治理会计造假的对策。
 
关键词：企业会计造假；会计信息失真；会计信息
Abstract

Corporate accounting fraud, accounting information distortion at home and abroad in the financial field is a prominent issue. In recent years, a series of domestic and foreign listed companies have exposure of accounting fraud cases, people's authenticity and validity of accounting had a deep concern to the accounting industry's credibility has been greatly damaged, causing the accounting information crisis of confidence. The distortion of information occurs, but also on socio-economic development and stability of great harm. Based on the analysis of accounting information distortion illegal means that the accounting fraud and harm to start, one by one analysis of the causes of false accounting enterprises, to find out the real source of accounting fraud, put forward China's accounting fraud prevention and control countermeasures.
 
    Keywords: Corporate accounting fraud，Accounting Information，Accounting Information  

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