會計(jì)舞弊的形成原因與治理(已修改)
2025-06-08 23:42 本頁面
【正文】 . . . . 高等教育自學(xué)考試畢業(yè)設(shè)計(jì)（論文） 題目：會計(jì)舞弊的形成及治理 專業(yè)班級：企業(yè)財(cái)務(wù)管理12級 姓名：任文啟 指導(dǎo)教師姓名: 肖全芳 所屬助學(xué)單位:武漢理工大學(xué)職業(yè)技術(shù)學(xué)院 2015年 參考 目 錄摘要 I前 言 III1 會計(jì)舞弊概述 1 會計(jì)舞弊概念 1 會計(jì)舞弊表現(xiàn)形式 1 會計(jì)舞弊種類 2 會計(jì)舞弊手段 …… ………… … ……………… 3 2 會計(jì)舞弊危害 5 對企業(yè)的危害 5 對利益相關(guān)者的危害 6 對會計(jì)行業(yè)的危害 6 對證券市場的危害 73 會計(jì)舞弊形成原因分析 8 信息不對稱是會計(jì)信息舞弊的根本原因 8 經(jīng)濟(jì)利益的驅(qū)動是會計(jì)舞弊的催化劑 8 Error! Reference source not found. Error! Reference source not found.Error! Reference source not found. 法律意識淡薄,甚至是有法不依 104 會計(jì)舞弊的治理方法 11 嚴(yán)格執(zhí)法，加大處罰力度 11 建立健全企業(yè)內(nèi)部控制制度 11 提高會計(jì)人員素質(zhì) 12，使外部監(jiān)督和內(nèi)部監(jiān)督配合一致………… 12結(jié) 論 13參考文獻(xiàn) 14鳴謝 16 參考摘 要 隨著經(jīng)濟(jì)社會的不斷發(fā)展，會計(jì)舞弊現(xiàn)象日趨嚴(yán)重。會計(jì)舞弊并不是一個(gè)簡單的會計(jì)人員業(yè)務(wù)素質(zhì)和職業(yè)道德問題，其背后有著復(fù)雜的經(jīng)濟(jì)與社會根源。論文主要針對會計(jì)舞弊的形成原因及其給社會帶來的危害，對經(jīng)濟(jì)的發(fā)展造成的不良影響進(jìn)行研究分析，并根據(jù)分析結(jié)果給出治理方案。論文通過對會計(jì)造假根源的分析得出以下啟示：對于會計(jì)舞弊，我們必須從源頭入手，標(biāo)本兼治，這樣才能有效地杜絕會計(jì)造假。另外，培養(yǎng)全面高素質(zhì)的人才，提高會計(jì)工作人員的道德修養(yǎng)和文化素質(zhì)，依法打擊會計(jì)造假，形成法律的威嚴(yán)和約束力也是杜絕會計(jì)造假的有力措施。論文主要從五個(gè)方面對會計(jì)舞弊的形成原因及治理進(jìn)行了分析，前言部分主要對研究目的、研究背景、研究意義、研究內(nèi)容等進(jìn)行簡單的闡述；一是會計(jì)舞弊的概述，主要從會計(jì)舞弊的概念、表現(xiàn)形式、舞弊種類等方面進(jìn)行分析；二是對會計(jì)舞弊危害的分析，分別從會計(jì)舞弊對企業(yè)的危害，對利益相關(guān)者的危害，對企業(yè)會計(jì)的危害，對證券市場的危害；三是會計(jì)舞弊的形成原因；四是會計(jì)舞弊的治理方法。關(guān)鍵詞：會計(jì)舞弊，危害，治理。The reasons and governance for the formation of accounting frauds ABSTRACT With the development of social economy, accounting practices more and more serious. Accounting fraud and is not a simple accounting personnel service quality and the occupational ethics problems behind the have plex economic and social root. This article mainly aims at the formation and accounting fraud to society brought harm caused to the development of economy, the adverse effects of research and analysis, and according to the results of analysis gives management plan. Based on the analysis of accounting fraud root follows for accounting fraud revelation: from the source, we must start, specimen and cure, such ability effectively eliminate accounting fraud. In addition, cultivate allround highquality talents, improve accounting work personnel39。s moral acplishment and culture quality, formed in accordance with the accounting fraud, blow the majesty of the law and binding is also strong measures to eradicate accounting fraud.Thesis mainly of accounting fraud from five aspects of the causes and management are analyzed, an introduction to research objectives, main research background, the research significance, the research content of simple expatiated。 The first chapter is theoretical overview of the accounting frauds, mainly from the concept of accounting frauds, manifestation, analyzed the fraud species。 Chapter 2 is the analysis of accounting fraud, respectively from the harm of the accounting frauds ine via, expenses fraud fraud means, nonbusines
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