会计信息造假的危害和对策研究  

Research on the Harmfulness and Countermeasures of Falsification of Accounting Information

作　　者：邹显茂 Zou Xianmao(Planning and Finance Office,Sichuan Technology and Business University,Meishan 620000 China)

机构地区：[1]四川工商学院计划财务处,四川眉山620000

出　　处：《四川工商学院学术新视野》2021年第3期68-70,共3页Academic New Vision of Sichuan Technology and Business University

摘　　要：被披露的上市公司会计信息造假事件层出不穷,尽管国家相关部门明文禁止并且出台了惩处法规,但在会计信息造假屡禁不止。文章通过分析会计信息造假的危害,有针对性地提出相应的对策。真实的会计信息有利于政府的宏观调控,有利于社会经济良性发展。遏止会计造假应该从多方面下手。人员是关键,政策制度是依据,监管措施是保障,才能从根本上解决问题。The disclosed accounting information fraud incidents of listed companies emerge one after another.Although the relevant departments have explicitly prohibited and issued punishment laws and regulations,the accounting information fraud cannot be avoided.The article analyzes the harm of false accounting information and puts forward corresponding countermeasures.True accounting information is beneficial to the macro-control of the government and the sound development of social economy.To curb accounting fraud,we should start from many aspects.Personnel is the key,policies and systems are the basis,and regulatory measures are the guarantee,so that the problems can be solved fundamentally.

关 键 词：会计信息 会计信息失真 证券市场 会计人员 

分 类 号：F275[经济管理—企业管理]