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会计信息是反应企业经济活动的基本资料,也是企业进行经济决策的重要依据,但是会计造假的现象却普遍存在,严重威胁了经济秩序的健康运行,如何提高会计信息质量、防范与治理会计造假已经受到社会各界的重视和关注。本文立足于我国企业会计信息的造假,首先分析了我国企业会计造假的原因,然后从企业的内部控制、会计造假成本、企业的治理结构等方面为防范与治理会计造假提供了一定的政策和建议。
Accounting information is the basic information that reflects the economic activities of enterprises and an important basis for enterprises to make economic decisions. However, the phenomena of accounting fraud are ubiquitous, which threaten the healthy operation of economic order, how to improve the quality of accounting information and prevent and control accounting fraud. By all sectors of society attention and concern. Based on the counterfeiting of accounting information in our country, this paper firstly analyzes the reasons for the accounting fraud in our country, and then provides some policies and suggestions to prevent and control accounting fraud from the aspects of internal control, accounting fraud cost and corporate governance structure. .