浅析如何防范会计作假行为  

How to Prevent the Acts of Accounting Fraud

作　　者：于迎霞[1] 

机构地区：[1]抚顺职业技术学院,抚顺113006

出　　处：《价值工程》2011年第11期134-135,共2页Value Engineering

摘　　要：国家不断治理会计作假,而会计作假的手法也在不断翻新,越来越隐蔽和复杂。会计作假严重影响会计报告的真实性,妨碍预测及管理的正确性,严重的甚至会给国家造成重大损失。本文就如何防范会计作假进行了浅析,措施包括加强企业会计职业道德建设,提高会计人员的业务能力、加大惩处力度,同时追究企业领导连带责任、进一步加强会计内部监督,强化内部审计与责任分工、加强外部监督,完善外部法律法规,做到有章可循,有法可依。The state has constantly managed the accounting fraud, but the way of accounting fraud is ever-changing, more subtle and complex. Accounting fraud seriously affect the authenticity of the accounting report, hinder the accuracy of forecasting and management even will result in significant losses. This article analyzes the measures to prevent accounting fraud, including strengthening the construction of professional ethics of accounting, improving the operational capacity of accounting staff, increasing the punishment, at the same time looking into the joint liability of business leaders, further strengthening internal oversight of accounting, and strengthening internal audit and accountability division of labor, strengthening external oversight, improving the external laws and regulations, so that they have regulations to abide by and there are laws to abide by.

关 键 词：会计作假 职业道德 内部监督 外部监督 

分 类 号：F275[经济管理—企业管理]