企業(yè)會(huì)計(jì)假賬的危害與治理對(duì)策(已修改)
2025-07-04 15:52 本頁面
【正文】 西安培華學(xué)院本科畢業(yè)論文題目 企業(yè)會(huì)計(jì)假賬的危害與治理對(duì)策 姓 名 院 系 專 業(yè) 學(xué) 號(hào) 指導(dǎo)教師 摘 要 會(huì)計(jì)自產(chǎn)生以來就伴隨著假賬的出現(xiàn)，尤其是在現(xiàn)代資本市場(chǎng)下，會(huì)計(jì)假賬已成為世界各國的社會(huì)公害。會(huì)計(jì)假賬直接影響會(huì)計(jì)信息的有效性，而且由于會(huì)計(jì)期間的延續(xù)性，它影響到以后各期會(huì)計(jì)信息的真實(shí)性，干擾信息使用者的判斷和決策。同時(shí)，會(huì)計(jì)假賬還嚴(yán)重的影響法律法規(guī)的嚴(yán)肅性，破壞市場(chǎng)競(jìng)爭(zhēng)環(huán)境。貪污受賄、偷稅漏稅、挪用公款等經(jīng)濟(jì)違法犯罪活動(dòng)，以及大量腐敗現(xiàn)象，幾乎都與財(cái)會(huì)人員做假賬分不開。企業(yè)做假帳，提供虛假的會(huì)計(jì)信息，已經(jīng)成為危害市場(chǎng)經(jīng)濟(jì)秩序的一個(gè)“毒瘤”。 研究發(fā)現(xiàn)會(huì)計(jì)假賬是違反會(huì)計(jì)契約義務(wù)的違約行為，會(huì)計(jì)假帳主要由體制型、客觀型、主觀型假賬構(gòu)成。本論文在例舉假賬案例和進(jìn)行調(diào)查的基礎(chǔ)上，利用相關(guān)的會(huì)計(jì)理論加以分析總結(jié)，理論結(jié)合實(shí)踐，闡述了會(huì)計(jì)假賬的形成原因和會(huì)計(jì)假賬的經(jīng)濟(jì)危害，并設(shè)計(jì)了一整套治理和預(yù)防會(huì)計(jì)假賬的制度建議。Abstract Since the generation of accounting has been acpanied by false accounts for the emergence, especially in the modern capital market, accountantscook the books has bee the world39。s social nuisance.Accounting accounting fraud directly affect the validity of accounting information, and because of the continuity of the accounting period, it affects the later stages of the authenticity of accounting information, interference information users and decisionmaking judgments. Meanwhile, cook the books has seriously affected the accounting laws and regulations of the seriousness of the damage to petition in the market environment. Corruption, bribery, tax evasion, embezzlement and other economic crimes, corruption and a large, almost inseparable from false accounts with the accountants. Companies cooking the books, providing false accounting information, harm the market economic order has bee a cancer. Cook the books is found that the accounting violated accounting breach of contractual obligations, accounting accounting fraud mainly by institutional type, objectivebased, subjective type of false accounts constituted. In the examples in this paper to investigate cases and false accounting, based on the use of relevant accounting theory to analyze and summarize, integrate theory with practice, and explained the reasons for the formation of accounting and accountants cook the books cook the books of the economic damage, and to design a set of governance cook the books and accounting system for the prevention remendations. 目 錄摘 要 IAbstract II目錄 Ⅲ1 引言 1
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