試論會(huì)計(jì)造假的防范與治理

1、00商丘職業(yè)技術(shù)學(xué)院2016屆畢業(yè)論文試論會(huì)計(jì)造假的防范與治理論文作者姓名：胡卓如作者學(xué)號(hào)：1306290436所在院系：經(jīng)貿(mào)系所學(xué)專業(yè)：會(huì)計(jì)電算化指導(dǎo)教師姓名：徐冰2016年4月10日22目錄—、會(huì)計(jì)造假的成因.................................................................................................................4

2、（—）會(huì)計(jì)人員個(gè)人缺乏職業(yè)道德，業(yè)務(wù)不精，法律意識(shí)不強(qiáng)...................................4（二）會(huì)計(jì)人員屈從領(lǐng)導(dǎo)壓力，被動(dòng)作假......................................................................4（三）超常規(guī)的發(fā)展欲望是企業(yè)財(cái)務(wù)舞弊的一個(gè)誘因.............................................

3、.....5（四）會(huì)計(jì)理論本身所具有的彈性給會(huì)計(jì)造假提供了可乘之機(jī)..................................5二、會(huì)計(jì)造假的主要危害.........................................................................................................6（一）直接影響財(cái)務(wù)信息的有效性....................

4、..............................................................6（二）直接影響法律法規(guī)的嚴(yán)肅性..................................................................................6三、重視會(huì)計(jì)誠(chéng)信建設(shè).................................................

5、............................................................6（一）建立會(huì)計(jì)職業(yè)道德規(guī)范體系..................................................................................6（二）不斷加強(qiáng)會(huì)計(jì)職業(yè)道德教育用.............................................

6、.................................7（三）完善會(huì)計(jì)職業(yè)道德的獎(jiǎng)懲與建立輿論評(píng)論機(jī)制..................................................7（四）全面倡導(dǎo)會(huì)計(jì)人格道德教育..................................................................................7四、會(huì)計(jì)造假的防范與治理措施

7、.............................................................................................8（一）建立規(guī)范運(yùn)行的現(xiàn)代企業(yè)制度..............................................................................8（二）建立法律制度......................

8、....................................................................................8（三）大力發(fā)展注冊(cè)會(huì)計(jì)師事業(yè)，不斷強(qiáng)化社會(huì)會(huì)計(jì)監(jiān)督..........................................8（四）提高會(huì)計(jì)人員素質(zhì)是會(huì)計(jì)信息質(zhì)量的保障..............................................

9、............8五、結(jié)論.....................................................................................................................................8參考文獻(xiàn)：................................................................