论我国企财务欺诈的治理方案会计专业毕业论文.doc

论我国企业财务欺诈的治理方案 摘要：关键词：财务 欺诈经济和政治目的 治理Abstract: the operation of capital market fairness, only in a pure and transparent, fair and reasonable market environment, can promote the development of social economy steady progress, along with the deepening of market economy, the capital market operation in the country macroscopical adjusting control continues to mature, however, under the market economy, the operation of financial business has its complexity, in last few years, enterprise financial fraud has become the healthy development of Chinas capital market obstacle, enterprise in violation of laws and regulations and the provisions of accounting standards, forged financial data, making false financial information in case of frequent exposure. Some enterprises in order to achieve the management of political and economic purposes, using some legal means or accounting fraud and other illegal means, accounting statements, manipulating accounting information, causing distortion of accounting information, and this phenomenon is more and more serious, serious damage to the national and social public interests. This article from the enterprise the causes and forms of fraud is mentioned, and combining the current state for the management of this problem to make the effort direction, put forward scientific and reasonable management measures, with the system of management, improve enterprise to guard against financial fraud, with the modernization of financial management system to achieve a fair and transparent financial system, fan out from point to area of the capital market the system of healthy development, services to the economic and social development. Key words: financial fraud economic and political objective management 目录 试论我国企业财务欺诈的治理....................................... 5 （二）社会压力与管理不严的“完美结合”............... 5 （三）《会计违规和财务欺诈》................. 5 二、财务欺诈的形式................................... 5—9 （一）美国司法部定义的“企业欺诈”............ 5—6 （二）以主体为标准所分出的企业财