浅议会计造假现象及防治措施

我国新《会计法》已明确规定必须保证会计信息的真实性,但是事实上,由于违背真实性的核算原则而造成企业会计信息失真的现象屡禁不止。虚假的会计信息会动摇宏观决策的可靠基础,严重破坏社会信用,也助长了腐败的滋生和蔓延,其社会危害巨大。因此,研究会计造假的客观环境,挖掘会计造假的诱因,探讨防治会计造假的措施迫在眉睫。

On Prevention Measures for Accounting Falsification

The Accounting Law has defined the authenticity of the accounting information which must guarantee the authenticity.But in fact,the phenomenon that false accounting information has existed long is caused by the accounting principle which is against authentic principle of accounting information.False accounting information will shake the reliable foundation of macro-decision,seriously undermine social credit and also encourage the growth and spreading of corruption with great damage to our society.Hence,it is urgent to study the objective environment of accounting falsification,unearth its causes,and discuss its prevention measures.