【作者】 董淑兰；

【导师】 张德刚；

【作者基本信息】 东北林业大学 ， 会计学， 2004， 硕士

【摘要】 会计作为一个对外报告、对内管理的信息系统，真实可靠是其“生命”。然而，会计行业的现实堪忧。作为国际公认的会计楷模——美国，接连发生一系列的财务造假案。通过对这些财务造假案的剖析，可以看出财务造假的动机主要是迎合市场的高增长盈利预测、高级管理人员个人利益的驱使、提高债信评级和盲目扩张；可以深刻认识到美国以规则为基础的会计准则存在着显著的弊端，注册会计师等中介机构的独立性有一定程度的缺失，高级管理人员的激励机制尚不健全，公司内部治理机制也存在很大的缺陷。美国对发生的财务造假案采取了积极的治理措施，如2002年美国国会的会计监管法案《2002萨班斯——奥克斯利法案》等。我国也无独有偶，屡禁不止的财务造假案给投资者、国家造成了巨大的损失。通过对美国财务造假案及相关问题的研究，总结对制止和防止我国财务造假问题的启示，以期改善我国会计信息失真和会计诚信缺失的现状是本课题的宗旨。更多还原

【Abstract】 As a system of internal management and external information source, the accountant system must be ture and reliable. However, the reality of the accounting profession causes anxiety. The source of the anxiety is the frame-up in succession made by the internationally acknowledged accounting model -U.S.A., By analyzing of the frame-up to these financial affairs, we can find out that the motive that the financial making-fake affairs is mainly to cater to the prediction of profit of high growth of the market, to the driving of raising the debt letter and being graded and to expand blindly of senior executive’s individual interests. We can also realize deeply that there are remarkable drawbacks in the American accounting criterion based on rule; we can realize that , to some degree, there are obvious shortcomings in the independent character of intermediaries , such as certified accountant ,etc. ; we can realize that the incentive mechanism of senior executive trader imperfect; and we can realize that the company control mechanism have heavy defect . And U.S.A. build to financial affairs that take place frame-up take the positive administration measure, such as the supervise bill on the 2002 US Congress on accountant 2002 Sarbanes-Oxley’s bill,etc.. Yet the phenomenon is not unique in the world. In China the financial affairs remains incessant after repeated prohibition have made the frame-up and caused enormous losses to investor, country, By studying the problems of making-fake of American financial affairs and summarizing to prevent our country financial affairs from making-fake, we hope to deal with the subject of improving the situation of losing credit in accountant in our country.更多还原