企业会计信息舞弊成因及其对策研究—以乐视网的内部控制为例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。本文以我国舞弊企业为研究对象,通过对比国内外会计舞弊问题研究,从会计信息舞弊产生的原因、会计信息舞弊的特征、会计信息舞弊途径等角度研究如何识别治理我国企业会计舞弊,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AbstractThe 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. In the economic activities of enterprises, financial activities are very complex. Because of the diversity and complexity of accounting fraud, there is no universal method and mode. Although there are many methods of audit verification, there is no one suitable for all enterprises. This paper takes the fraudulent enterprises in our country as the research object, compares the research on accounting fraud at home and abroad, studies how to identify and control accounting fraud in our country from the causes of accounting fraud, 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 i...