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在我国市场经济的发展过程中,由于新企业会计制度的实施,会计准则随着与国际财务报告准则的趋同而不断修订完善,按照会计准则进行会计处理与税法存差异;很多企业的内部控制制度以及治理结构很不不完善,一些企业或个人为了私利,往往利用这些因素进行会计舞弊,操控会计利润,试图通过粉饰财务报表以获取高额收益和良好的企业财务状况。这对企业,投责者,员工,国家以及资本市场都造成了很大的危害,严重扰乱了资本市场的高效运作以及市场资金的优化配置。文章通过综合分析了企业的会计舞弊的手段和特点,揭示了会计舞弊的危害,并提出了相应的防范措施.
In the process of the development of the market economy in our country, due to the implementation of the new accounting system, the accounting standards are continuously revised and perfected with the convergence of the IFRS and the differences between the accounting treatment and the tax law in accordance with the accounting standards. Many enterprises’ internal control system As well as the governance structure is not perfect, some enterprises or individuals for their own interests, often use these factors for accounting fraud, control accounting profits, trying to whitewash the financial statements to obtain high returns and good corporate financial position. This has caused great harm to enterprises, servants, employees, countries and capital markets, seriously disrupting the efficient operation of capital markets and the optimal allocation of market funds. Through comprehensive analysis of the means and characteristics of accounting fraud in enterprises, the article reveals the harm of accounting fraud and puts forward the corresponding preventive measures.