I摘 要会计信息舞弊现象的不断出现会引起严重的会计信息失真问题，严重影响投资者的判断与决策，阻碍着资本市场的向前发展，影响着社会经济的健康持续发展，甚至损害了国家、投资者和企业本身。在企业的经济活动中，财务活动是非常复杂的，由于会计舞弊行为的多样性和复杂性，没有一种通用的方法和模式，审计核查的方法虽然众多，但是没有适合所有企业的一种方法。本文主要是对企业出现作弊行为的现象进行研究，并且与国外你存在的会计作弊行为进行对比，从而分析出现这种现象的原因、特征以及会计信息作弊的途径。然后根据分析结果对治理我国出现的企业会计作弊现象进行研究，并根据研究提出具有针对性的解决对策以降低会计舞弊对企业发展危害,促进我国企业健康发展。关键词：企业；会计信息；舞弊IIAbstractThe emergence of accounting information fraud will cause serious accounting information distortion, seriously affect investors'judgment and decision-making, hinder the forward development of capital market, affect the healthy and sustainable development of social economy, and even damage the state, investors and enterprises themselves.The main purpose of this paper is to study the phenomenon of cheating in enterprises, and to compare it with that of accounting cheating in foreign countries, so as to analyze the causes, characteristics and ways of cheating in accounting information. Then according to the results of the analysis, this paper studies the phenomenon of corporate accounting cheating in China，the characteristics of accounting fraud, and the ways of accounting fraud, and puts forward targeted countermeasures to reduce the harm of accounting fraud to the development of enterprises and promote me. China's enterprises are developing healthily.Key words: Enterprise; Accounting information; FraudIII目 录摘 要...................................................................IAbstract..................................................................II一、绪论.................
