會(huì)計(jì)造假論文外文翻譯-會(huì)計(jì)審計(jì)-全文預(yù)覽
【正文】 property rights created important conditions for the goals of accounting information. Allow and encourage the accounting entity according to the level of accounting transaction costs, the freedom to choose the bination of accounting norms, give full play to the accounting norms incentives, constraints, and resource allocation, internal constraints, the establishment of incentives to create the basic conditions, all this again help ensure the quality of accounting information. Existence of multilevel principalagent relationship within the enterprise, rationalize the relationship between the parties can avoid the occurrence of the accounting frauds. This should establish the market of professional managers, to introduce petition into the appointment of enterprise managers, the establishment of the files of professional managers, from the appointment and performance of its ability and moral evaluation of it consciously responsible for their actions moral constraints, including accounting fraud, including prevention, which form an effective market constraint mechanism. (B) to establish a sound internal control system Internal control system is an important part of modern management system, clear and standardized across the enterprise, the various aspects of even the responsibilities of each position and behavior, to improve management efficiency and to protect the security and integrity of the funds have an important role. Enterprises of various economic problems in the accounting reflect and embody to varying degrees, so the system of internal control systems in large part to prevent accounting fraud, to prevent accounting fraud occurred. Enterprises should be based on their actual situation, the establishment of the internal control system for the enterprise, has always been throughout the corporate governance structure. The corporate governance structure is to promote internal control operate effectively, to ensure that the prerequisite and basis for functioning of internal control, internal control to achieve management objectives, the pletion of the fiduciary duty as a means to bee business owners in the governance structure. 。 concealing profits tax, sales shrunk。企業(yè)應(yīng)根據(jù)自己的實(shí)際情況，建立適合本企業(yè)的內(nèi)部控制制度，貫穿于企業(yè)治理結(jié)構(gòu)的始終。由于企業(yè)內(nèi)部存在多層次的委托代理關(guān)系，理順各方的 關(guān)系，可以避免會(huì)計(jì)造假行為的發(fā)生。甚至認(rèn)為會(huì)計(jì)賬務(wù)越亂就越好做手腳。因而多數(shù)會(huì)計(jì)人只好為保住自己的飯碗而采取讓步行為，有的甚至主動(dòng)為造假出謀劃策。這一點(diǎn)也是目前企業(yè)造假的主要目的。大家都假就好辦了，板子又不會(huì)打在一個(gè)人屁股上。到手的榮譽(yù)和實(shí)惠誰也不會(huì)不要。因?yàn)椴簧俳?jīng)營(yíng)者有著 “ 依靠虛假數(shù)字出政績(jī)，追求數(shù)字真實(shí)丟官位 ” 的教訓(xùn)。 而近幾年，在各種利益關(guān)系的誘導(dǎo)下，一些企業(yè)在編制會(huì)計(jì)報(bào)表時(shí) “ 對(duì)癥下藥 ” ：貸款時(shí)夸大資產(chǎn)，掩飾壞帳；報(bào)稅時(shí)隱瞞利潤(rùn)，銷售縮水；上報(bào)成績(jī)時(shí)粉飾業(yè)績(jī)，掩蓋問題逃債時(shí)隱藏資產(chǎn)，虛列負(fù)擔(dān)；改制時(shí)，資產(chǎn)劇降、利潤(rùn)變負(fù)。 值得說明的是，在不同的造假案件中．造假主體的人員構(gòu)成不盡相同．相關(guān)人員在造假過程中所承擔(dān)的職資和所發(fā)揮的作用也不一樣。 造假的實(shí)施者是指擁有職務(wù)便利、能夠接觸會(huì)計(jì)憑證、帳薄、報(bào)表等資料，親自實(shí)施和完成會(huì)計(jì)造假的人員。 造假的動(dòng)議者是指為會(huì)計(jì)造假出謀劃策的人。 一、對(duì)會(huì)計(jì)造假行為主體的界定 (一 )會(huì)計(jì)造假的含義 會(huì)計(jì)造假可分為會(huì)計(jì)信息的有意造假和會(huì)計(jì)信息的無意失實(shí)。按照在造假過程中所發(fā)揮的作用不同，會(huì)計(jì)造假主體包括動(dòng)議者、決策者、操作者和協(xié)同者。決策者既可以是領(lǐng)
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