会计报表舞弊手段及其二元治理

会计报表舞弊手段及其2元治理
 
摘  要:随着我国证券市场的发展，投资者对会计信息质量的要求越来越高，财务报告信息的作用也日益重要。防范公司会计报表舞弊问题成为1项更为艰巨的工程。在这其中，舞弊的主要手段及其如何有效治理是研究会计报表舞弊的关键部分，研究这2者是很重要的。本首先通过舞弊统计数据来描述会计报表舞弊的现状和存在的极大危害性。然后，在我国的经济和会计制度下深入分析了舞弊的根本动因和客观环境以及前提条件。接着，从虚构经营行为或制造非正常交易和利用不当的会计政策和会计估计两方面详细分析了报表舞弊的具体手段。最后，基于对以上舞弊动因和手段的分析及委托代理理论等基础上，对激励优化和会计控制强化两方面进行综合分析并提出了改善业绩评价，完善内外控制等相应措施，以达到本文从根本上治理会计报表舞弊和力求保证维护我国社会主义市场经济健康有效发展的根本目的。

关键词:财务报表舞弊；手段；2元治理

The Means of the Financial Statements Fraud and the Dual Governance
 
Abstract:With the development of the securities market and investors on the quality of accounting information in increasingly high demand, financial reporting information in the increasingly important role. Prevent corrupt corporate accounting statements become a more difficult project. There are two critical parts for studying financial statements fraud .one is the main means of fraud ,the second is how to effective govern the fraud. It is important to study the two parts. The paper firstly using the fraud statistics to describe the status and great harm of the financial statements fraud. Secondly, analysis the fundamental motive and objective environment and prerequisites of fraud under our country’s economic and accounting system. Thirdly, analysis the statements corrupt specific means from fictitious operations manufacturing or non-routine transactions and the use of improper accounting policies and accounting estimate. Finally, evaluate the performance improvement, improve their internal and external control so many measures from the incentive optimization and accounting controls’ comprehensive analysis based on the above corrupt motive ,the means of analysis ,the principal-agent theory, and other factors. In order to achieve the papers’ fundamental purpose that safeguard the countrys socialist market economy healthy and management financial reports of fraud radically. （科教作文网http://zw.ΝsΕAc.com发布）
 
Keywords: Financial statements fraud; Estimate; The dual governance