试论会计造假的防范与治理

会计是经济社会发展的产物，会计存在的目的是为了真实记录经济活动，客观反映经济活动成果，为信息使用者提供参考依据，因此会计信息的质量不仅影响公司利益相关者，更影响市场经济正常运行。但随着经济的不断发展，市场竞争的日益加剧，一些企业为了追求更大的经济利益，出现了篡改会计记录、发布虚假信息等会计造假行为。会计信息造假现象的严重性，激发了社会各界对财务信息质量的高度关注和重视。
本文首先从会计造假的定义与危害出发，然后结合当前会计造假的现状，分析了会计造假的常用手段及表现形式，接着重点剖析了会计造假的原因，最后提出了防范和治理会计造假的建议，以促进会计行业健康有序地发展。

关键词  会计造假、财务信息质量、防范与治理

Abstract

Accounting is a product of the economic and social development. The purpose of accounting is to record the economic activity truly, to reflect the outcome of economic activity objectively, and to provide a reference for information users. Therefore, the quality of accounting information not only affects its stakeholders, but also affect the normal operation of market economy. But with the economy development, the competition of market is increasing, some companies in order to pursue greater economic benefits, they has been tampering with the accounting records, publishing false information and so on. The seriousness of the accounting information distortion stimulate people great concern and attention on the quality of financial information.
This article will start from the definition and the harm of accounting fraud, and then combine with the current status quo to analyze a common means of accounting fraud and manifestations. Afterwards we will focus on analysis of the reasons for accounting fraud. Finally, we will propose the recommendations of the accounting fraud prevention and governance, in order to promote the development of accounting profession healthily and orderly.

Key words  Accounting fraud   The quality of financial information    
           Prevention and treatment

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