| 会计造假的成因与对策 |
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| 引用本文： | 张杰.会计造假的成因与对策[J].吉林林业科技,2004,33(5):4-6. |
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| 作者姓名： | 张杰 |
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| 作者单位： | 吉林森林工业集团总公司,吉林,长春,130021 |
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| 摘 要： | 会计造假的原因有三个方面：一是从企业本身来看，利益驱动、内部控制制度不健全、部分会计人员职业道德严重滑坡导致；二是从审计角度来看，我国的审计监督体系与飞速发展的经济有许多不适应；三是从大的环境看，目前的法律法规尚不健全，执法不严，处罚不力，会计造假带来的预期收益远远大于造假成本，不能给造假者应有的惩罚。防治对策：一是加强法制化监督，加大会计执法力度；二是健全、完善会计监督体系；三是加强会计人员的职业道德规范教育；四是健全内部控制制度。
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| 关 键 词： | 会计造假 成因分析 防治对策 |
| 文章编号： | 1005-7129(2004)05-0004-03 |
| 修稿时间： | 2004年7月20日 |
Discussion on forming cause and countermeasure of false accounting statement |
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| ZHANG Jie.Discussion on forming cause and countermeasure of false accounting statement[J].Jilin Forestry Scicnce and Technology,2004,33(5):4-6. |
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| Authors: | ZHANG Jie |
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| Abstract: | False accounting statements result from financial affairs is lack of amplify necessary rules and regulations within enterprises, and individual accountant is prompted by benefits first; Secondly, many supervision systems are not suited to the rapid development of social economy from auditing angle; Thirdly, existing law has made a weak legal effect so that false accounting statement has proved effective every time it is used. Aiming to above causes, corresponding countermeasures were discussed in this paper. |
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| Keywords: | false accounting statement analysis of forming cause corresponding countermeasure |
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