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随着我国加入WTO资本市场飞速的发展,会计舞弊这一行为也逐渐增多,这种现象不仅仅威胁着相关银行,同时也加剧着股市的震荡,影响着股民、股东和投资者,更影响了整个社会市场经济的可持续发展性。与西方国家相比较,我国的相关法律法规尚不健全、监管机制也没有得到完善,正处在全面的改革时期。在这种情况下,对会计舞弊行为的识别以及政治就变得刻不容缓。有效的识别、监督、治理不仅对投资者负责,更保证了我国资本市场稳定可持续的发展。本文旨在研究会计舞弊的动机、手段,提出解决舞弊的建议和方法。
With the rapid development of China’s accession to the WTO capital market, accounting fraud has also gradually increased. This phenomenon not only threatens banks but also aggravates the stock market turmoil and affects shareholders, shareholders and investors, The sustainable development of the entire social market economy. Compared with the western countries, the relevant laws and regulations in our country are still not perfect, and the regulatory mechanism has not been perfected. We are in a period of comprehensive reform. In this case, the identification of accounting fraud and politics becomes imminent. Effective identification, supervision and governance are not only responsible for investors, but also ensure the steady and sustainable development of China’s capital market. This article aims to study the motives and methods of accounting fraud and put forward suggestions and methods to solve the fraud.