会计舞弊问题的产生与对策研究

会计舞弊问题的产生与对策研究(论文8000字)
摘要：随着我国市场经济的不断发展，我国的经济实力和综合国力都得到了提升。市场经济关系到我们每一个人的工作与生活。在市场经济发展中，企业的经济行为是不可或缺的重要组成部分。经济越发展，会计就越需要改革。经济发展的同时也带来了许多弊端，由于某些上市公司不遵守相关法律法规、部分会计人员不遵守职业道德，最终导致会计舞弊现象也日益严峻。失真的会计信息，不能公允的向其使用者提供可靠的依据，从而会导致会计信息使用者做出违背其真实意愿的决策，并会据此遭受巨大经济损失。上市公司的会计舞弊行为严重影响投资者的判断与决策,给资本市场带来巨大冲击,阻碍着社会经济的健康持续发展 , 因此,对于会计界的发展来说,有效识别、治理会计舞弊有重要意义。

关键词：上市公司；会计舞弊；舞弊三角理论；动因；对策研究

Abstract：With the continuous development of China's market economy, China's economic strength and comprehensive national strength have been improved. Market economy is related to the work and life of each of us. In the development of market economy, the economic behavior of enterprises is an indispensable part. The more the economy develops, the more the accounting needs to be reformed. At the same time, the economic development has brought many disadvantages. Because some listed companies do not abide by the relevant laws and regulations, some accountants do not abide by the professional ethics, and the phenomenon of accounting fraud is also increasingly serious. Distorted accounting information can not provide a reliable basis for its users, which will lead to accounting information users to make decisions that violate their true wishes and will suffer huge economic losses accordingly. The accounting fraud of the listed companies seriously affects the investor's judgment and decision, brings great impact on the capital market and hinders the healthy and sustained development of the social economy. Therefore, it is of great significance to identify and control the accounting fraud effectively for the development of the accounting circle.

Key words：Listed Company，Accounting Fraud， Fraud Triangle，Agent，Research on Countermeasures

目  录
摘要    1
Abstract    2
引言    3
一 我国上市公司会计舞弊的相关理论    3
1 会计舞弊的基本概念    3
2 会计舞弊的常见手段    4
二”东芝公司”会计舞弊案例    6
1 东芝公司概况    6
2 “东芝公司”会计舞弊案例分析与讨论    6
三 会计舞弊的对策研究    9
1 加强外部监管力度    9
2 优化组织结构与内部控制    9
3 加大对会计舞弊行为的处罚力度    9
4 强化诚信教育    9
结束语    11
参考文献    12
致谢    13