企业会计假账的危害和治理对策  

Harm and Countermeasures of enterprise accounting false account

作　　者：江春梅[1] 

机构地区：[1]黎明职业大学,福建泉州362000

出　　处：《商丘职业技术学院学报》2013年第4期51-52,55,共3页JOURNAL OF SHANGQIU POLYTECHNIC

摘　　要：随着社会经济的不断发展,为了利益有的企业千方百计做假账,做假账直接影响到会计信息的有效性,也严重影响企业之间的正常竞争,从而社会上出现贪污、偷税漏税、挪用公款等一些经济违法行为。会计信息失真的现象几乎成为社会的普遍现象。已经严重干扰了社会经济的正常秩序,损害了国家和社会公众的利益,并引起了社会的高度重视。因此,会计从业人员应加强会计基本职业道德建设,提高自身职业道德水平,对国家、社会、企业负责——不做假账。With the continuous development of social economy, some enterprises make every attempt to do false accounting for the benefit of themselves. It directly affect the effectiveness of accounting information, but also seriously affect the normal competition among enterprises. As a result, corruptions, tax evasion and tax fraud, embezzlement and other economic illegal behaviors are appearing. Accounting information distortion has become almost universal social phenomenon. Having serious interference on the normal social and economic order, it has damaged the interests of the public and our country, and caused a great attention of the society. Therefore, accounting personnel should strengthen basic occupational moral and be responsible {or the country, society and enterprises do not falsify accounts.

关 键 词：企业 会计假账 形成原因 危害 治理对策 

分 类 号：F276.6[经济管理—企业管理]