1、- I - 浅析会计欺诈问题的原因及解决 摘 要 在近几年，我国的政治制度不断完善、经济迅猛发展、科技创新成就 日益增加，人们生活的水平也得到了明显的改善和提高。但与此同时，却 出现了一系列负面现象，物质主义抬头，拜金主义、功利主义盛行并具有 了占据主导地位的危险倾向。人们对物质的需求与对精神需求得不到平 衡。市场经济环境下，人们的自由度提高，为会计造假提供了犯罪空间和 机会。科技的迅速发展，也为会计舞弊提供了高明的手段。会计欺诈现象 屡见不鲜并且屡禁不止。从深圳原野到银广夏、蓝田股份等一系列的会计 欺诈丑闻，伪造原始凭证、虚增利润、虚报负债、财务报表作假，这些事 件向我们表明了会计欺诈现象严
2、重的程度，这在很大程度上扰乱了我国正 常的经济秩序和阻碍了会计职能发挥其作用，并影响了国家对市场经济的 宏观调控以及损害了与企业相关的利益者的利益。由此本文的目的在于全 面分析会计欺诈现象产生的危害，以及产生这种问题的深层次原因，从外 部原因方面的政治、经济、法律制度，社会环境，到内部会计人员的自身 修养、职业道德，以及企业管理人员的利益需求，会计事物所的审计问 题。针对各种问题提出相应的解决方法。完善政治、经济、法律制度，进 一步完善企业的内部监督制度。加大惩罚力度，提高犯罪成本。鼓励举 报，惩罚与激励相结合。应加强会计事务所的审计方面的独立性，加大对 会计人员的职业道德、诚信教育的宣传措施
3、。力求解决会计欺诈问题，并 逐渐消除由此而产生的危害。 关键词 会计欺诈；会计职业道德；监管制度；利益需求 - II - A brife analysis on accounting frauds reason and settlement Abstract In recent years, our countrys political system has improved constantly, the economys development was rapid, the invention of science and technology has increased,peoples
4、life standard has improved obviously.but the meantime, a lot of negative effects is emerging, materialism and utilitarianism is prevailing,it cant balance between the demand of materials and the demand of spirit. In the market economy environment, peoples freedom has rasied, so it is provided space
5、for accounting fraud. The science and technology provided ways of cheat for accounting fraud. The phenomenon of accounting fraud is common occurrence. From the company of shenzhen yuanye to yinguangxia and lantian stock. Forge underlying document, exaggerate profit, underrate debt, false fanancial s
6、tatement. A seris of accounting fraud case caused a lot of harmful influences on economy and social. So, the orde of artical is analysis the reason and influence of accounting fraud, from political,economy, law system to accountants professional ethics and enterprise system. it is try to proyide some ways to solve this problem. Including accounting professional ethics enviorment, legislation laws and rules, employeesconstruction. Keywords accounting fraud, accounting professional ethics,
