论我国企业财务欺诈的治理方案 会计专业毕业论文
11页1、 论我国企业财务欺诈的治理方案 摘要:资本市场的运作讲求公平,只有在一个纯净透明、公平合理的市场环境下,才能促进社会经济发展的稳健进步,随着我国市场经济的不断深化,资本市场运作在国家宏观调控中不断走向成熟,但是,市场经济下的企业财务运作有其复杂性,近几年来,企业财务欺诈问题成了我国资本市场健康发展的绊脚石,企业违反法律法规和会计准则规定,伪造财务数据、制造虚假财务信息的案例频频曝光。一些企业为达到企业管理当局的经济和政治目的,利用一些合法手段或会计舞弊等不合法的手段,粉饰会计报表,操纵会计信息,造成会计信息失真,并且这种现象呈现愈演愈烈之势,严重损害了国家和社会公众的利益。本文从企业欺诈的成因及形式谈起,并结合当今国家为治理此问题做出努力的调控方向,提出科学合理的治理措施,以制度促治理,提高企业防范财务欺诈的能力,用现代化的财务管理制度来实现财务制度的公正透明,以点带面的实现资本市场的制度化健康发展,服务于经济社会发展。关键词:财务 欺诈 经济和政治目的 治理 Abstract: the operation of capital market fairness, only in a p
2、ure and transparent, fair and reasonable market environment, can promote the development of social economy steady progress, along with the deepening of market economy, the capital market operation in the country macroscopical adjusting control continues to mature, however, under the market economy, the operation of financial business has its complexity, in last few years, enterprise financial fraud has become the healthy development of Chinas capital market obstacle, enterprise in violation of l
3、aws and regulations and the provisions of accounting standards, forged financial data, making false financial information in case of frequent exposure. Some enterprises in order to achieve the management of political and economic purposes, using some legal means or accounting fraud and other illegal means, accounting statements, manipulating accounting information, causing distortion of accounting information, and this phenomenon is more and more serious, serious damage to the national and socia
4、l public interests. This article from the enterprise the causes and forms of fraud is mentioned, and combining the current state for the management of this problem to make the effort direction, put forward scientific and reasonable management measures, with the system of management, improve enterprise to guard against financial fraud, with the modernization of financial management system to achieve a fair and transparent financial system, fan out from point to area of the capital market the syst
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