防范我国企业会计信息舞弊的综合对策研究

【作者】 吴红梅；

【导师】 范实秋；

【作者基本信息】 郑州大学 ， 国民经济学， 2004， 硕士

【摘要】 当前会计信息舞弊是我国会计领域的一大顽症，其风气之盛，牵涉面之广，已到了令人震惊的地步，企业会计信息质量的高低影响着投资人、债权人及社会公众的利益，直接关系着整个国家的经济的健康发展。如何有效防治这一不良经济现象，一直是会计界研究与探讨的重点。 本文在吸收、借鉴前人研究的基础上全面系统地分析了会计信息舞弊的有关理论，综合利用会计学、经济学、管理学、法理学等学科的理论和成本——效益分析法、系统因素分析法、实证法等研究方法，深入地探讨了会计信息舞弊的定义、基本理论，叙述了我国目前会计信息舞弊的现象和表现形式，对会计信息舞弊的成因从产权因素、公司治理结构因素、内外部监督因素、法制因素、会计准则与会计制度因素、会计人员自身因素等六个方面进行了系统地剖析，从建立现代企业产权制度、完善公司治理结构、建立内部会计控制体系、加大外部监督的力度、健全法制建设加强法律的监控力度、完善会计准则与会计制度、提高会计人员业务素质加强职业道德建设等方面提出了综合治理会计信息舞弊的对策，构筑了一个综合治理的框架。 本文的创新点在于： 1、回顾并梳理了国内外有关会计信息舞弊问题的研究文献及研究成果，并进行吸收、借鉴，使会计信息舞弊问题的分散、个别研究上升为系统、专门研究。 2、利用多种学科理论分析解决带有普遍性的社会问题。本文从经济学中“有限理性经济人”出发，运用成本——效益分析的经济决策模式研究舞弊行为人的舞弊动机，运用系统因素分析方法对舞弊的成因进行了归纳。 3、从七个方面提出了会计信息舞弊的综合治理框架。本文认为，企业会计信息舞弊的防范是一个系统工程，要求具有更加积极、复杂的跨学科、跨部门的合作预防、控制及惩治措施，单单依靠社会规范体系中某一部分的改进发展，是不可能对会计信息舞弊的防范和控制起到明显的推动作用的。更多还原

【Abstract】 It has been being always a persistent ailment that the full-filled fake information’s in accountant domino. Whose quality plays a very important role in well-ordered development of a country and the profit of creditors, in vectors and even publics. Obviously it has been always a problem that is being discussed and researched.Based on the foundation of the pre-researched results, this thesis analyses the problem from different angles including accountancy ,economy ,management homology and so on . And by using different methods of illustrations, the author definite the form of making fake methods. The author also give us a format of rule of property right, including building an internal accountant monitoring system and rules, consummating a management system, basing the external monitoring system, perfecting a legal system, bettering accountancy system and rules, improving the quality of accountants especially in the ethic of occupation.Creative points of view of this thesis.1. Reviewing the pre-researched results of seniors, meanwhile updating researching process to an academic process.2. Resolving universalism problem by using multi methods from different subjects especially beginning with the in economy, analyzing the motive of fake information.3. A format of seven methods of resolving was made against making fake information. Author believes that it is a large project in order to keep the problem away. And not only it needs multi subjects and multi departments ,but also it depends on the social well-ordered society and legal system.更多还原