我国企业会计造假防范与治理

前言：会计造假的现状················································2

一、会计造假的原因··················································2

（一）相关部门的监管机制不完善······································2

（二）会计人员本身的业务水平低下，职业道德缺失························2

（三）会计造假的收益远远大于处罚成本································2

（四）企业的内部控制不完善，治理结构存在缺陷························3

二、会计造假的方式··················································3

三、会计造假的危害与影响············································3

（一）会计造假对社会和市场的危害····································3

（二）会计造假对会计行业的危害······································3（三）会计造假对个人的危害··········································4

会计造假的防范与治理措施········································4

（一）加强我国会计人员职业道德和业务水平····························4

（二）建立科学完善的法律条款和监管机制······························4

（三）提高企业会计造假成本，加大处罚力度····························4

（四）提高审计独立性、发挥监督职能··································5

（五）加强企业内部控制，规范企业治理结构····························5

总结·······························································5

参考文献····························································6

                      我国企业会计造假防范与治理

前言：会计造假的现状

在经济高速发展充满机遇与挑战的时代，人类对于金钱的追求达到了前所未有的程度，不可避免地出现了一些经济犯罪行为。在利益的驱使下，会计造假行为频频出现，从科龙电器造假案，到银广夏舞弊、欣泰电气IPO造假、康得新和康美药业恶性造假等，投资者损失惨重，对经济市场造成了十分恶劣的影响。①仅2018年证监会就做出处罚决定310件，罚没款金额106.41亿元，其中大多数处罚是针对虚假会计信息及财务舞弊行为做出的，表明企业会计诚信缺失的问题仍然较为严重。企业会计造假给会计从业人员、投资人员、利益相关人员、会计整体行业以及我国的市场经济和社会发展造成了严重危害，必须要防范治理这个问题。会计造假的防范与治理迫在眉睫，但相信在社会各界的广泛关注，在法律法规的监督制约，道德素质的要求等一系列有效的治理与防范措施下，会计行业将在为国家、为社会、为人民服务的道路上稳步前进。