论文部分内容阅读
社会上有不少人认为,会计秩序混乱和会计信息失真对经济犯罪和腐败行为起了推波助澜的作用。因为贪污挪用公款、私设“小金库”等腐败行为,往往需要通过会计造假来掩饰;偷漏税收、骗取信贷、商业贿赂等违法违规行为,更是必须通过会计造假来实现。社会似乎把与会计相关的经济犯罪或违法乱纪问题的责任都推到了会计人员身上。笔者认为,对上述问题应该一分为二,不仅要认真分析问题的根源,更要实事求是落实责任。具体做法是:
Many in society believe that the chaos in accounting and distortion of accounting information have contributed to economic crimes and corruption. Because embezzlement and misappropriation of public funds, private corruption and other acts of corruption often require accounting fraud to cover up; tax evasion, fraud, commercial bribery and other illegal acts, but also must be achieved through accounting fraud. It seems that society has pushed accountants with the responsibility of accounting-related economic crimes or violations of laws and regulations. The author believes that the above problems should be divided into two, not only to seriously analyze the root causes of the problem, but also to seek truth from facts and fulfill their responsibilities. The specific approach is: