我国会计法律制度的完善及思考.docxVIP

摘 要 财务造价已经不是什么新名词,几乎任何一个国家、地区的企业中都会有类似的问题。特别是上市公司，为了获得投资人的青睐，利用各种财务造假手段，从而使得财务造假频繁发生，引起资本市场动荡，破坏资本市场的秩序，造成很多公司亏损严重。一些公司的亏损额甚至远远超过公司的市值，给市场和投资者带来了很大的恐慌。但是，由于选择财务造假方式，不会有太大的惩戒，因此很多上市公司为了保全既得利益，会作出造假的财务数据，而不必担心付出代价。针对类似现象，需要我们思考现有财务制度的漏洞，考虑如何设计一套完善而有效的制度体系，以减少类似现象的发生。 本文主要以万福生科财务造假案为例探讨我国会计法律制度的缺陷及完善的问题，包括会计职业道德与会计法律制度的关系、上市公司财务造假的内部影响因素和外部影响因素及后果和相应的应对措施。应对措施分为内部措施和外部措施两部分，内部应对措施有建立健全企业内部控制机制、强化人员守法意识；外部应对措施有政府措施、社会措施，以及改善我国市场信息披漏机制，加强企业会计人员职业道德教育机制等方面。从而推动资本市场健康发展，给广大投资者一个好的市场环境。 关键词：财务造假；会计法律制度；影响因素；应对措施 Abstract Financial cost is no longer a new term, almost any country, regions enterprises will have similar problems. Especially for the listed companies, in order to get the favor of investors, they make use of various financial fraud means, which makes financial fraud happen frequently, causes capital market turbulence, destroys the order of capital market, and causes many companies to make serious losses. The loss of some companies even far exceeds the market value of the company, which brings great panic to the market and investors. However, due to the choice of financial fraud, there will not be too much punishment, so many listed companies in order to protect vested interests, will make fraudulent financial data, without fear of paying a price. In view of the similar phenomena, we need to think about the loopholes of the existing financial system and how to design a perfect and effective system to reduce the occurrence of similar phenomena. This paper mainly takes the financial fraud case of Wanfu Department as an example to?explore the defects and perfect problems of accounting legal system in China, including the relationship between accounting professional ethics and accounting legal system, the internal influencing factors and external influencing factors of financial fraud of listedcompanies, and theconsequences and corresponding countermeasures. The measures are divided into two parts: internal measures and external measures. The internal measures inclu