會(huì)計(jì)舞弊的行為及其防范

1、會(huì)計(jì)舞弊的行為及其防范    畢業(yè)論文             會(huì)計(jì)舞弊的行為及其防范 摘要：進(jìn)入20世紀(jì)90年代以來(lái)，世界性的公司財(cái)務(wù)報(bào)告舞弊行為日益猖獗。我國(guó)企業(yè)財(cái)務(wù)報(bào)告的舞弊行為也較為嚴(yán)重。為此，我國(guó)新的會(huì)計(jì)法特別制定防止財(cái)務(wù)報(bào)告舞弊的條款，規(guī)定了企業(yè)、社會(huì)和政府3位1體的監(jiān)管體系。針對(duì)財(cái)務(wù)報(bào)告的舞弊行為，有必要從社會(huì)角度來(lái)研究財(cái)務(wù)報(bào)告舞弊的根源，動(dòng)機(jī)，從而達(dá)到防范其行為的作用。本文從了解會(huì)計(jì)舞弊的含義出發(fā)，以會(huì)計(jì)舞弊的

2、方式為切入口，了解到會(huì)計(jì)舞弊的原因：經(jīng)濟(jì)利益矛盾是產(chǎn)生財(cái)務(wù)報(bào)告舞弊的根源，市場(chǎng)政治是產(chǎn)生財(cái)務(wù)報(bào)告舞弊行為的添加劑；企業(yè)負(fù)責(zé)人是財(cái)務(wù)報(bào)告舞弊的導(dǎo)演，國(guó)家財(cái)政監(jiān)督的弱化，這些都導(dǎo)致了會(huì)計(jì)舞弊的形成，為此，我們要學(xué)會(huì)鑒別會(huì)計(jì)舞弊，要加大力度嚴(yán)懲會(huì)計(jì)舞弊行為，同時(shí)要加強(qiáng)會(huì)計(jì)監(jiān)督的內(nèi)部控制，嚴(yán)防會(huì)計(jì)舞弊的源頭出現(xiàn)。最后筆者提出，只有找準(zhǔn)原因、對(duì)癥下藥，才能解決我國(guó)目前會(huì)計(jì)監(jiān)督中存在的各項(xiàng)問(wèn)題。只有如此，才能真正確保會(huì)計(jì)信息的真實(shí)性與可靠性，為我國(guó)的經(jīng)濟(jì)建設(shè)作出最大的貢獻(xiàn)。關(guān)鍵詞：會(huì)計(jì)監(jiān)督    會(huì)計(jì)內(nèi)部控制    會(huì)計(jì)舞弊  

3、;  會(huì)計(jì)舞弊風(fēng)險(xiǎn)The behavior of accounting malpractice and it is on guardAuthors unit: 2001 grades of accountants and class 2 of business school of University of Science and  Abstract：  Since entering 1990s, the behavior was rampant day by day that the world company financial report practice

4、d fraud. The behavior of practicing fraud of enterprises financial report of our country is comparatively serious too. For this reason , especially make the clause of preventing the financial report from practicing fraud in our countrys new " accounting law ", have stipulated the superviso

5、ry system of the Trinity of the enterprise , society and government. To the behavior of practicing fraud of the financial report, it is necessary to study the origin that the financial report practice fraud from the social angle, the motive, thus get the result of taking precautions against its beha

6、vior.     This text regards way in which the accountant practices fraud as and cuts the entry from understanding the meaning that the accountant practices fraud sets out, know the reason why the accountant practices fraud: Economic benefits contradiction to produce origin that financi

7、al report practice fraud, market politics to produce financial report practice fraud additive of behavior; Director that enterprises director is the financial report practiced fraud, the reduction of national financial supervision, all these have caused forming that the accountant practiced fraud, f

8、or this reason, we should learn to distinguish the accountant and practice fraud, is it strengthen dynamics punish severely accountant for practice fraud the behavior , strengthen the accountant financial inside at the same time to want, take strict precautions against the source that the accountant

9、 practices fraud and appear . Only in this way, we could stop the emergence of this kind of phenomenon , could guarantee the sound development of social economy . Key words ：  Accounting supervision   Accounting built-in control         

10、60;      Accounting malpractice   Accounting malpractice risk  目 錄1、會(huì)計(jì)舞弊的含義及其方式（1）會(huì)計(jì)舞弊的含義1（2）會(huì)計(jì)舞弊的通常方式12、對(duì)會(huì)計(jì)舞弊的分析（1）經(jīng)濟(jì)利益矛盾是產(chǎn)生企業(yè)財(cái)務(wù)報(bào)告舞弊的根源3（2）市場(chǎng)政治是產(chǎn)生財(cái)務(wù)報(bào)告舞弊行為的添加劑3（3）企業(yè)負(fù)責(zé)人是財(cái)務(wù)報(bào)告舞弊的導(dǎo)演4（4）會(huì)計(jì)規(guī)章制度的能動(dòng)性取決于國(guó)家財(cái)務(wù)監(jiān)督的有效性43、防范會(huì)計(jì)舞弊的對(duì)策（1）學(xué)會(huì)鑒別會(huì)計(jì)舞弊，這是防范會(huì)計(jì)舞弊的首要條件4（2）加大處罰力度是當(dāng)前

11、防范化解會(huì)計(jì)舞弊風(fēng)險(xiǎn)的關(guān)鍵6（3）加強(qiáng)會(huì)計(jì)的內(nèi)部控制，防范會(huì)計(jì)舞弊的源頭出現(xiàn)6（4）提高會(huì)計(jì)從業(yè)人員的道德水平，是防范會(huì)計(jì)舞弊的根本7結(jié)束語(yǔ)8參考文獻(xiàn)9 前言  進(jìn)入20世紀(jì)90年代以來(lái)，世界性的公司財(cái)務(wù)報(bào)告舞弊行為日益猖獗。為遏制這種行為，全美反舞弊財(cái)務(wù)報(bào)告委員會(huì)建議采取4道防線(xiàn)：高層管理理念、業(yè)務(wù)經(jīng)營(yíng)中的內(nèi)部控制、內(nèi)部審計(jì)和外部獨(dú)立審計(jì)。我國(guó)企業(yè)財(cái)務(wù)報(bào)告的舞弊行為也較為嚴(yán)重，為此，新的會(huì)計(jì)法特別制定防止財(cái)務(wù)報(bào)告舞弊的條款，規(guī)定了企業(yè)、社會(huì)和政府3位1體的監(jiān)管體系。針對(duì)財(cái)務(wù)報(bào)告的舞弊行為，不論是美國(guó)的4道防線(xiàn)還是我國(guó)的3位1體，從理論上說(shuō)還是較完整的，邏輯也比較嚴(yán)謹(jǐn)。但是

12、，在實(shí)踐中受到諸多的阻力，效果并不理想。因此，有必要從社會(huì)角度來(lái)研究財(cái)務(wù)報(bào)告舞弊的根源、動(dòng)機(jī)、使財(cái)務(wù)監(jiān)督能有的放矢。1 、會(huì)計(jì)舞弊的含義及其方式（1）會(huì)計(jì)舞弊的含義會(huì)計(jì)舞弊，是指心懷不良企圖者指使或授意會(huì)計(jì)人員弄虛作假，以謀取名利的行為。隨著會(huì)計(jì)改革和稅制改革的深入，新的作弊手法又會(huì)順應(yīng)時(shí)機(jī)變化而產(chǎn)生，舊的作弊手法也會(huì)花樣翻新，更加詭秘。因此，審計(jì)工作面臨會(huì)計(jì)作弊多樣化、詭秘化、復(fù)雜化的挑戰(zhàn)。為提高審計(jì)工作的成效，提高審計(jì)質(zhì)量，規(guī)避和降低審計(jì)風(fēng)險(xiǎn)，應(yīng)當(dāng)從研究會(huì)計(jì)作弊手法入手，探究會(huì)計(jì)舞弊的手法及其特征、規(guī)律，表現(xiàn)形態(tài)，涉及的范圍及領(lǐng)域，作弊的時(shí)段和常用的手法，掩飾和隱藏的手段，反審計(jì)的措施等等。這樣才能“魔高1尺，道高1丈”，盡快發(fā)現(xiàn)、鑒別和揭穿會(huì)計(jì)舞弊。在會(huì)計(jì)實(shí)務(wù)中，不符合會(huì)計(jì)準(zhǔn)則精神、不符合會(huì)計(jì)制度要求的會(huì)計(jì)信息，均屬于失真的會(huì)計(jì)信息。而造成失真會(huì)計(jì)信息的主要原因是管理層舞弊，即在企業(yè)管理當(dāng)局的授意下，利用會(huì)計(jì)規(guī)范給予企業(yè)的靈活性，有偏向性或誘導(dǎo)性地提供信息，甚至違背會(huì)計(jì)規(guī)范制造假賬。事實(shí)上管理層舞弊是危害最大、后果最嚴(yán)重，也最難以察覺(jué)和防范的會(huì)計(jì)舞弊行為。（2）會(huì)計(jì)舞弊的通常方式會(huì)計(jì)舞弊的通常做法是虛增資產(chǎn)、收入和利潤(rùn)，虛減負(fù)債、費(fèi)用。主要包括：多計(jì)存貨價(jià)值、多計(jì)應(yīng)收賬款、多計(jì)固定資產(chǎn)、費(fèi)用任意遞延、漏列負(fù)債、虛增銷(xiāo)售收入、虛減銷(xiāo)售成本、隱瞞重要事項(xiàng)的揭露等等。在會(huì)計(jì)實(shí)務(wù)中