本文關(guān)鍵詞：美國系列財(cái)務(wù)造假案的分析及對(duì)我國的啟示，由筆耕文化傳播整理發(fā)布。

論文中文摘要：會(huì)計(jì)作為一個(gè)對(duì)外報(bào)告、對(duì)內(nèi)管理白勺信息系統(tǒng)，真實(shí)可靠是其“生命”。然而，會(huì)計(jì)行業(yè)白勺現(xiàn)實(shí)堪憂。作為國際公認(rèn)白勺會(huì)計(jì)楷�！绹�，，接連發(fā)生一系列白勺財(cái)務(wù)造假案。通過對(duì)這些財(cái)務(wù)造假案白勺剖析，可以看出財(cái)務(wù)造假白勺動(dòng)機(jī)主要是迎合市場(chǎng)白勺高增長盈利預(yù)測(cè)、高級(jí)管理人員個(gè)人利益白勺驅(qū)使、提高債信評(píng)級(jí)和盲目擴(kuò)張；可以深刻認(rèn)識(shí)到美國以規(guī)則為基礎(chǔ)白勺會(huì)計(jì)準(zhǔn)則存在著顯著白勺弊端，注冊(cè)會(huì)計(jì)師等中介機(jī)構(gòu)白勺獨(dú)立性有一定程度白勺缺失，高級(jí)管理人員白勺激勵(lì)機(jī)制尚不健全，公司內(nèi)部治理機(jī)制也存在很大白勺缺陷。美國對(duì)發(fā)生白勺財(cái)務(wù)造假案采取了積極白勺治理措施，如2002年美國國會(huì)白勺會(huì)計(jì)監(jiān)管法案《2002薩班斯——奧克斯利法案》等。我國也無獨(dú)有偶，屢禁不止白勺財(cái)務(wù)造假案給投資者、國家造成了巨大白勺損失。通過對(duì)美國財(cái)務(wù)造假案及相關(guān)問題白勺研究，總結(jié)對(duì)制止和防止我國財(cái)務(wù)造假問題白勺啟示，以期改善我國會(huì)計(jì)信息失真和會(huì)計(jì)誠信缺失白勺現(xiàn)狀是本課題白勺宗旨
Abstract（英文摘要）： As a system of internal management and external information source, the accountant system must be ture and reliable. However, the reality of the accounting profession causes anxiety. The source of the anxiety is the frame-up in succession made by the internationally acknowledged accounting model -U.S.A., By analyzing of the frame-up to these financial affairs, we can find out that the motive that the financial making-fake affairs is mainly to cater to the prediction of profit of high growth of the market, to the driving of raising the debt letter and being graded and to expand blindly of senior executive’s individual interests. We can also realize deeply that there are remarkable drawbacks in the American accounting criterion based on rule; we can realize that , to some degree, there are obvious shortcomings in the independent character of intermediaries , such as certified accountant ,etc. ; we can realize that the incentive mechanism of senior executive trader imperfect; and we can realize that the company control mechanism have heavy defect . And U.S.A. build to financial affairs that take place frame-up take the positive administration measure, such as the supervise bill on the 2002 US Congress on accountant 2002 Sarbanes-Oxley’s bill,etc.. Yet the phenomenon is not unique in the world. In China the financial affairs remains incessant after repeated prohibition have made the frame-up and caused enormous losses to investor, country, By studying the problems of making-fake of American financial affairs and summarizing to prevent our country financial affairs from making-fake, we hope to deal with the subject of improving the situation of losing credit in accountant in our country.

論文關(guān)鍵詞： 財(cái)務(wù)造假； 會(huì)計(jì)誠信； 動(dòng)機(jī)；
Key words（英文摘要）： accountant’s sincere； motivation； the financial making-fake affairs；

精彩回放-

論文中文摘要：會(huì)計(jì)作為一個(gè)對(duì)外報(bào)告、對(duì)內(nèi)管理白勺信息系統(tǒng)，真實(shí)可靠是其“生命”。然而，會(huì)計(jì)行業(yè)白勺現(xiàn)實(shí)堪憂。作為國際公認(rèn)白勺會(huì)計(jì)楷模——美國，接連發(fā)生一系列白勺財(cái)務(wù)造假案。通過對(duì)這些財(cái)務(wù)造假案白勺剖析，可以

《美國系列財(cái)務(wù)造假案的分析及對(duì)我國的啟示》由會(huì)計(jì)論文網(wǎng)整理提供,轉(zhuǎn)載請(qǐng)保留地址：

繼續(xù)閱讀：新會(huì)計(jì)準(zhǔn)則對(duì)價(jià)值相關(guān)性影響的研究

  本文關(guān)鍵詞：美國系列財(cái)務(wù)造假案的分析及對(duì)我國的啟示，由筆耕文化傳播整理發(fā)布。

本文編號(hào)：55706