会计造假行为的法律治理与制度规范  

The Law Governance and System Regulation of Deceptive Behaviors in Accountancy

作　　者：沃健[1] 

机构地区：[1]浙江财经学院会计学院,浙江杭州310012

出　　处：《财经论丛（浙江财经学院学报）》2002年第3期66-69,共4页

摘　　要：在目前我国相关法律、制度及体制背景下 ,会计造假的低廉成本与高额收益导致了会计造假动因到行为的转换。本文在此基点上 ,就如何加大取得会计造假风险收益的难度 ,缩小风险收益的空间 ,大幅度提高会计造假的风险成本和机会成本 ,从法律、制度角度 ,在三个问题上提出了改进意见。In the context of related laws and systems nowadays in China,the low cost and huge profits of deceptive behaviors in accountancy contribute to such deceptive behaviors.In point of laws and systems,this article offers ways and suggestions as to how make it more difficult to gain such profits,how to diminish the possible gains and how to enhance significantly the deception risks and cost so as to prevent such behaviors.

关 键 词：会计造假行为 中国 风险收益成本 法律制度 会计法 风险成本 机会成本 

分 类 号：D922.26[政治法律—经济法学] F231[政治法律—法学]